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Tax Case: Pride comes before a fall

Published on 01 Apr 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Full Federal Court has dismissed an appeal by the taxpayer in Pridecraft Pty Ltd v Commissioner of Taxation [2004] FCAFC 339, upholding the decision of Merkel J at first instance and confirming the Commissioners stance against what he viewed as a harmful tax scheme cloaked as an employee rewards system.

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Aaron MACGREGOR

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Julian PINSON

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