DBpedia – Linked Data Fragments

Matches in DBpedia 2016-04 for { <http://dbpedia.org/resource/Mullens_v_Federal_Commissioner_of_Taxation> ?p ?o }

• Mullens_v_Federal_Commissioner_of_Taxation abstract "Mullens v Federal Commissioner of Taxation was a 1976High Court of Australia tax case concerning arrangements where stockbrokers Mullens & Co accessed tax deductions for monies subscribed to a petroleum exploration company. The Australian Taxation Office held the scheme was tax avoidance, but the court found for the taxpayer.In the taxonomy of tax schemes, this was of the kind where a wholly intentional tax benefit is swapped or traded between taxpayers, from someone who can't make full use of it to someone who can.The principal significance of the case today is its part in judicial interpretation of the section 260 anti-avoidance provisions of the Income Tax Assessment Act 1936.".
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• Mullens_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Category:High_Court_of_Australia_cases.
• Mullens_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Category:Tax_avoidance.
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• Mullens_v_Federal_Commissioner_of_Taxation wikiPageWikiLinkText "Mullens v FCT".
• Mullens_v_Federal_Commissioner_of_Taxation wikiPageWikiLinkText "Mullens v Federal Commissioner of Taxation".
• Mullens_v_Federal_Commissioner_of_Taxation wikiPageWikiLinkText "Mullens".
• Mullens_v_Federal_Commissioner_of_Taxation court High_Court_of_Australia.
• Mullens_v_Federal_Commissioner_of_Taxation dateDecided "1976-09-09".
• Mullens_v_Federal_Commissioner_of_Taxation fullName "Mullens v Federal Commissioner of Taxation".
• Mullens_v_Federal_Commissioner_of_Taxation judges "Barwick CJ, McTiernan, Stephen JJ".
• Mullens_v_Federal_Commissioner_of_Taxation name "Mullens v Federal Commissioner of Taxation".
• Mullens_v_Federal_Commissioner_of_Taxation opinions "A taxpayer may enter circumstances explicitly described by the Income Tax Assessment Act 1936 without attracting the anti-avoidance provisions of section 260, even if the purpose is a tax benefit gained.".
• Mullens_v_Federal_Commissioner_of_Taxation priorActions "none".
• Mullens_v_Federal_Commissioner_of_Taxation subsequentActions "none".
• Mullens_v_Federal_Commissioner_of_Taxation wikiPageUsesTemplate Template:Infobox_court_case.
• Mullens_v_Federal_Commissioner_of_Taxation wikiPageUsesTemplate Template:Reflist.
• Mullens_v_Federal_Commissioner_of_Taxation subject Category:1976_in_Australian_law.
• Mullens_v_Federal_Commissioner_of_Taxation subject Category:1976_in_case_law.
• Mullens_v_Federal_Commissioner_of_Taxation subject Category:High_Court_of_Australia_cases.
• Mullens_v_Federal_Commissioner_of_Taxation subject Category:Tax_avoidance.
• Mullens_v_Federal_Commissioner_of_Taxation subject Category:Taxation_case_law.
• Mullens_v_Federal_Commissioner_of_Taxation subject Category:Taxation_in_Australia.
• Mullens_v_Federal_Commissioner_of_Taxation hypernym Court.
• Mullens_v_Federal_Commissioner_of_Taxation type Place.
• Mullens_v_Federal_Commissioner_of_Taxation comment "Mullens v Federal Commissioner of Taxation was a 1976High Court of Australia tax case concerning arrangements where stockbrokers Mullens & Co accessed tax deductions for monies subscribed to a petroleum exploration company.".
• Mullens_v_Federal_Commissioner_of_Taxation label "Mullens v Federal Commissioner of Taxation".
• Mullens_v_Federal_Commissioner_of_Taxation sameAs Q6934182.
• Mullens_v_Federal_Commissioner_of_Taxation sameAs m.0c8_rr.
• Mullens_v_Federal_Commissioner_of_Taxation sameAs Q6934182.
• Mullens_v_Federal_Commissioner_of_Taxation wasDerivedFrom Mullens_v_Federal_Commissioner_of_Taxation?oldid=688975693.
• Mullens_v_Federal_Commissioner_of_Taxation depiction Coat_of_Arms_of_Australia.svg.
• Mullens_v_Federal_Commissioner_of_Taxation isPrimaryTopicOf Mullens_v_Federal_Commissioner_of_Taxation.