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05 Jul 077 Special leave granted in Raftland

On 21 June 2007, the High Court granted the taxpayer special leave to appeal against the Full Federal Court's decision in Raftland Pty Ltd v FCT [2007] FCAFC 4 (Full Federal Court; Dowsett, Conti and Edmonds JJ; 31 January 2007) - see 2007 TAXVINE No 4 (14) (9 February 2007). The case concerns the potential application of s 100A ITAA 1936 to a distribution made by the trustee of the Raftland trust to the trustee of a loss trust, and whether the distribution was or was not a sham.

For a transcript of the special leave application, go here

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