WebPeabody Award winners include radio and television stations, networks, online media, producing organizations, and individuals from around the world. Established in 1940 by a … Federal Commissioner of Taxation v Peabody was a 1994 High Court of Australia tax case concerning certain transactions made by the Peabody family business. The Australian Taxation Office (ATO) sought to apply the Part IVA general anti-avoidance provisions of the Income Tax Assessment Act 1936. The case was … See more The Peabody family and Ray Kleinschmidt owned a business producing fly ash, also known as pozzolan, used in concrete. It was a set of four companies, called the Pozzolanic Group. Kleinschmidt owned 38%, and the … See more The Australian Taxation Office (ATO) took the view that the mechanism was a tax avoidance scheme, a scheme which came under Part IVA of the Income Tax Assessment Act 1936. … See more
Australasian Legal Information Institute (AustLII)
WebToll (FGCT) Pty Ltd v Alphapharm Pty Ltd; BLO3405 (Assignment 1) PHYS2000 8 MST1 Semester 2 2024 with Answers; Othello Essay for … Web'Section 177C (read with the other provisions in Pt IVA) identifies that it is an "objective fact" whether a taxpayer obtained a tax benefit in relation to a scheme to which Pt IVA applies: Commissioner of Taxation v Peabody [1994] HCA 43; (1994) 181 CLR 359 at 382; Hart [2004] HCA 26; 217 CLR 216 at [37]; Federal Commissioner of Taxation v ... nant y glyn colwyn bay mental health team
The Use of Part IVA in International Tax Arrangements
WebIn 1993 the Full Federal Court made its first decision on Part IVA in Peabody v FCT' (Peabody's case). The appeal by the Commissioner from this decision was heard in the High ... 5 Peuhody v FCT (1992) 92 ATC 4585. 6 N Forsyth QC 'The General Structure of Part IVA' (Sep 1981) Austruliun Tux Review 132 at 133 7 ~u~run.lat4109. 8 Supra n.1 at … WebFCT v Spotless Services Limited (1997) 34 ATR 183 Mullens v FCT (1976) 76 ATC 4288 FCT v Peabody (1984) 84 ATC 4663 Europa Oil (NZ) Limited v Commissioner of Inland Revenue (No 2) [1976] 1 WLR 464 Commissioner of Inland Revenue v Challenge Corporation Ltd [1987] AC 155 WD & HO Wills (Australia) Pty Ltd v FCT D44/92, IRBRD, … http://classic.austlii.edu.au/au/journals/HCRev/1996/7.html meijer cat food dry