Newton v Commissioner of Taxation of Australia
| Jurisdiction | UK Non-devolved |
| Judgment Date | 1958 |
| Year | 1958 |
| Date | 1958 |
| Court | Privy Council |
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107 cases
- Tupicoff v Federal Commissioner of Taxation
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Comptroller of Income Tax v AQQ
...test’ that emerged from Lord Denning's judgment in Lauri Joseph Newton v Commissioner of Taxation of the Commonwealth of Australia[1958] 1 AC 450:at [45] . (3) The threshold limb under s 33 (1) (c) caught arrangements that had the purpose or effect of reducing or avoiding any liability impo......
- Hollyock v Federal Commissioner of Taxation
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CEC v Comptroller of Income Tax
...I consider to be the more authoritative wisdom of the judgment of Lord Denning in the Privy Council in Newton v Commissioner of Taxation [1958] AC 450. Lord Denning was considering an Australian case in which s 260 was invoked and his judgment contains a full discussion of the various point......
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3 firm's commentaries
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PART 4: Trust distributions are under ATO attack, are you ready?
...in the context of section 100A. The genesis of the term came from a Privy Council decision in Newton v Federal Commissioner of Taxation (1958) 98 CLR 1. That case, however, was about section 260 of the Income Tax Assessment Act 1936 (Cth) - the predecessor to Part IVA - and not about sectio......
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PART 4: Trust distributions are under ATO attack, are you ready?
...in the context of section 100A. The genesis of the term came from a Privy Council decision in Newton v Federal Commissioner of Taxation (1958) 98 CLR 1. That case, however, was about section 260 of the Income Tax Assessment Act 1936 (Cth) - the predecessor to Part IVA - and not about sectio......
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Section 100A Reimbursement Agreements: The ATO finalises its views'for now
...to strongly encourage close attention to the examples in the various products. Footnotes 1 Newton v Federal Commissioner of Taxation (1958) 98 CLR 1. 2 The Taxpayer Alert was released as a final document with the release of the draft TR 2022/4 and PCG 2022/2. 3 Guardian AIT Pty Ltd ATF Aust......
4 books & journal articles
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EQUAL JUSTICE UNDER THE CONSTITUTION AND SECTION 377A OF THE PENAL CODE
...26 at [133] and [134]. 71 Lim Meng Suang v Attorney-General [2015] 1 SLR 26 at [133] and [134]. 72 In Newton v Commissioner of Taxation [1958] AC 450 at 465, Lord Denning says: “The word ‘purpose’ means, not motive but the effect which it is sought to achieve – the end in view. The word ‘ef......
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Revenue and Tax Law
...predication principle in the Privy Council case of Lauri Joseph Newton v Commissioner of Taxation of the Commonwealth of Australia[1958] 1 AC 450 in this regard, that is, whether it may be predicated from the observable acts by which an arrangement was implemented that it was implemented in......
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Tax uncertainty.
...(Cth) s 177A(5). (99) Income Tax Assessment Act 1936 (Cth) s 177D(a). (100) Hart (2004) 217 CLR 216, 243 (Gummow and Hayne J J). (101) [1958] AC 450, 465-6 (Lord Denning for Viscount Simonds, Lords Tucker, Keith, Somervell and (102) Explanatory Memorandum, Income Tax Laws Amendment Bill (No......
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Revenue and Tax Law
...by Lord Denning in the oft-cited Privy Council case of Lauri Joseph Newton v Commissioner of Taxation of the Commonwealth of Australia[1958] AC 450 similarly applies to s 33. The predication principle (as explained in AQQ at [72]): …requires the court to objectively determine the tax avoida......
1 provisions
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PL 105-85, HR 1119 – An Act to authorize appropriations for fiscal year 1998 for military activities of the Department of Defense, for military construction, and for defense activities of the Department of Energy, to precribe personnel strengths for such fiscal year for the Armed Forces, and for other purposes.
...and waste management activities necessary for national security programs in the amount of $875,000,000, to be allocated as follows: Project 98-CLR-1, Rocky Flats Closure Site, Denver, Colorado, Project 98-CLR-2, Fernald Environmental Management Project, Fernald, Ohio, $226,600,000. (c) Wast......