Recent Cases

Commissioner of Taxation v Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust [2024] FCAFC 80 (14 June 2024) (Bromwich, Thawley and Hespe JJ)


Catchwords:


TAXATION – whether Administrative Appeals Tribunal erred in its construction of s 207-155 of the Income Tax Assessment Act 1997 (Cth) – alleged dividend stripping operation – Tribunal erred in its construction of s 207-155 – matter remitted to the Tribunal for redetermination according to law