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Sunraysia Harvesting Contractors Pty Ltd (Trustee) v. Commissioner of Taxation

[2017] FCA 694



Sunraysia Harvesting Contractors Pty Ltd (Trustee)
v. Commissioner of Taxation

Court:
Federal Court

Judge:
LOGAN J

Subject references:
TAXATION
income tax
assessable income
amended assessments
goods and services tax
taxable supplies and creditable acquisitions
transactions claimed by Commissioner to be 'sham'
whether corporate taxpayer entered into a sham arrangement in respect of labour hire
whether interposed subcontracting companies genuine and real
arrangements never intended to create legally enforceable obligation
companies not making supply for consideration or carrying on enterprise
no allowable deduction for payments by corporate taxpayer to purported subcontractors
no onus on Commissioner to prove that arrangement a sham
whether taxpayers discharged onus of proving that arrangement was not a sham
failure to show assessments excessive
objection decisions affirmed
ADMINISTRATIVE LAW
Administrative Appeals Tribunal
appeal
scope
appeal raising question of fact
appeal dismissed
EVIDENCE
burden of proof
party's failure to call evidence of tax adviser involved in alleged sham arrangements

Legislative references:
Administrative Appeals Tribunal Act 1975 - 44
Income Tax Assessment Act 1936 - 260
Income Tax Assessment Act 1997 - 8-1
Taxation Administration Act 1953 - 14ZZK; 14ZZO; 12-35; 12-60; 16-30

Case references:
Accent Management Limited v. Commissioner of Inland Revenue - [2007] NZCA 230
Bell v. Federal Commissioner of Taxation - (1953) 87 CLR 548
Cecil Bros. Pty Ltd v. Commissioner of Taxation - (1964) 111 CLR 430
Hadjiloucas v. Crean - [1988] 1 WLR 1006
Haritos v. Federal Commissioner of Taxation - (2015) 233 FCR 315
Jaques v. Federal Commissioner of Taxation - (1924) 34 CLR 328
Millar v. Federal Commissioner of Taxation - (2016) 243 FCR 302
Minister for Immigration and Ethnic Affairs v. Wu Shan Liang - (1996) 185 CLR 259
Raftland Pty Ltd v. Commissioner of Taxation - (2008) 238 CLR 516
Richard Walter Pty Ltd v. Commissioner of Taxation - (1996) 67 FCR 243
Salomon v. A Salomon & Co Ltd - [1897] AC 22
Scott v. Commissioner of Taxation (No 2) - (1966) 40 ALJR 265
Temples Wholesale Flower Supplies Pty Ltd v. Federal Commissioner of Taxation - (1991) 29 FCR 93
Tupicoff v. Federal Commissioner of Taxation - (1984) 4 FCR 505

Hearing date: 9 December 2016
Judgment date: 20 June 2017

Brisbane


Order

THE COURT ORDERS THAT:

1.
 The appeal be dismissed.
2.
 The applicants pay the respondent's costs of and incidental to the appeal to be taxed if not agreed.

Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.

Case Judgement
Table of contents
  Order
  Judgment by LOGAN J


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