Miscellaneous 2004

Tax Case: Quiet Texan drawl puzzles Commissioner

Source: Taxation In Australia Journal Article

Published Date: 1 Sep 2004

The first-instance decisions of Justice Carr in Rataplan Pty Ltd v FCT [2004] FCA 920 and its companion case, Westrac Equipment Pty Ltd v FCT [2004] FCA 921, are noteworthy not so much for the judicial observations expressed in the judgments that were rendered, but for their illustration of the inability of the tax law in force in 1991 to deal appropriately with related party dealings producing what might be seen as mischievous tax results (though there is no suggestion on the facts of the cases that the parties involved were moved by a tax-avoidance or other inappropriate purpose.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2004

Share this page