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Slutzkin_v_Federal_Commissioner_of_Taxation abstract "Slutzkin v Federal Commissioner Of Taxation (1977) 140 CLR 314 was a High Court of Australia case concerning the tax position of company owners who sold to a dividend stripping operation. The Australian Taxation Office (ATO) claimed the proceeds should be treated as dividends, but the Court held they were a capital sum like an ordinary investment asset sale.In the taxonomy of tax schemes the overall operation was a classic exploitation of income versus capital dichotomy. But there was no need for contrivance or collusion, the different tax treatment to each party simply made the transaction an advantage to both.The principal interest in the case today is its part in judicial interpretation of the section 260 anti-avoidance provisions of the Income Tax Assessment Act 1936, and indirectly in overall dividend stripping operations of the time (insofar as action against the vendors' position failed).".
Slutzkin_v_Federal_Commissioner_of_Taxation thumbnail Coat_of_Arms_of_Australia.svg?width=300.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageExternalLink 00001J.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageExternalLink 140clr314.html.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageID "5862269".
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageLength "6847".
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageOutDegree "26".
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageRevisionID "689074730".
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Australian_Taxation_Office.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Capital_gains_tax_in_Australia.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Category:1977_in_Australian_law.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Category:1977_in_case_law.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Category:High_Court_of_Australia_cases.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Category:Taxation_in_Australia.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Commonwealth_Law_Reports.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Dividend_stripping.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Garfield_Barwick.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink High_Court_of_Australia.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Holding_company.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Income_Tax_Assessment_Act_1936.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Keith_Aickin.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink New_Zealand.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Ninian_Stephen.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Supreme_Court_of_New_South_Wales.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLink Tax_avoidance.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLinkText "Slutzkin v Federal Commissioner of Taxation".
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageWikiLinkText "Slutzkin".
Slutzkin_v_Federal_Commissioner_of_Taxation citations 140clr314.html.
Slutzkin_v_Federal_Commissioner_of_Taxation court High_Court_of_Australia.
Slutzkin_v_Federal_Commissioner_of_Taxation dateDecided "1977-02-25".
Slutzkin_v_Federal_Commissioner_of_Taxation fullName "Slutzkin v Federal Commissioner of Taxation".
Slutzkin_v_Federal_Commissioner_of_Taxation judges "Barwick CJ, Stephen, Aickin JJ".
Slutzkin_v_Federal_Commissioner_of_Taxation name "Slutzkin v Federal Commissioner of Taxation".
Slutzkin_v_Federal_Commissioner_of_Taxation opinions "Sale of a company is a capital transaction for the seller, even if the buyer is likely or is intending to perform a dividend strip.".
Slutzkin_v_Federal_Commissioner_of_Taxation priorActions "Slutzkin v Federal Commissioner of Taxation 76 ATC 4019".
Slutzkin_v_Federal_Commissioner_of_Taxation subsequentActions "none".
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageUsesTemplate Template:Infobox_court_case.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageUsesTemplate Template:Refimprove.
Slutzkin_v_Federal_Commissioner_of_Taxation wikiPageUsesTemplate Template:Reflist.
Slutzkin_v_Federal_Commissioner_of_Taxation subject Category:1977_in_Australian_law.
Slutzkin_v_Federal_Commissioner_of_Taxation subject Category:1977_in_case_law.
Slutzkin_v_Federal_Commissioner_of_Taxation subject Category:High_Court_of_Australia_cases.
Slutzkin_v_Federal_Commissioner_of_Taxation subject Category:Taxation_in_Australia.
Slutzkin_v_Federal_Commissioner_of_Taxation hypernym Court.
Slutzkin_v_Federal_Commissioner_of_Taxation type Place.
Slutzkin_v_Federal_Commissioner_of_Taxation type Redirect.
Slutzkin_v_Federal_Commissioner_of_Taxation comment "Slutzkin v Federal Commissioner Of Taxation (1977) 140 CLR 314 was a High Court of Australia case concerning the tax position of company owners who sold to a dividend stripping operation. The Australian Taxation Office (ATO) claimed the proceeds should be treated as dividends, but the Court held they were a capital sum like an ordinary investment asset sale.In the taxonomy of tax schemes the overall operation was a classic exploitation of income versus capital dichotomy.".
Slutzkin_v_Federal_Commissioner_of_Taxation label "Slutzkin v Federal Commissioner of Taxation".
Slutzkin_v_Federal_Commissioner_of_Taxation sameAs Q7542393.
Slutzkin_v_Federal_Commissioner_of_Taxation sameAs m.0f9m3t.
Slutzkin_v_Federal_Commissioner_of_Taxation sameAs Q7542393.
Slutzkin_v_Federal_Commissioner_of_Taxation wasDerivedFrom Slutzkin_v_Federal_Commissioner_of_Taxation?oldid=689074730.
Slutzkin_v_Federal_Commissioner_of_Taxation depiction Coat_of_Arms_of_Australia.svg.
Slutzkin_v_Federal_Commissioner_of_Taxation isPrimaryTopicOf Slutzkin_v_Federal_Commissioner_of_Taxation.