| http://dbpedia.org/ontology/abstract
|
Cridland v Federal Commissioner of Taxatio … Cridland v Federal Commissioner of Taxation, was a 1977 High Court of Australia case concerning a novel tax scheme whereby some 5,000 university students became primary producers (as in farmers) for tax purposes, allowing them certain income averaging benefits. The Australian Taxation Office held this was tax avoidance, but the test case was decided in favour of the taxpayer, one of the students, Brian Cridland. In the taxonomy of tax schemes, this one was in the category of a wholly intentional tax benefit but which people other than those intended came to access. Amendments tightening the definition of a primary producer were subsequently made, so such a scheme would fail today.y made, so such a scheme would fail today.
|
| http://dbpedia.org/ontology/thumbnail
|
http://commons.wikimedia.org/wiki/Special:FilePath/Coat_of_Arms_of_Australia.svg?width=300 +
|
| http://dbpedia.org/ontology/wikiPageExternalLink
|
https://www.ato.gov.au/law/view/document%3Fdocid=JUD/76ATC4095/00001 +
, http://law.ato.gov.au/atolaw/view.htm%3Flocid=%27srs/19780057/00001%27 +
|
| http://dbpedia.org/ontology/wikiPageID
|
3756566
|
| http://dbpedia.org/ontology/wikiPageLength
|
10473
|
| http://dbpedia.org/ontology/wikiPageRevisionID
|
1100100413
|
| http://dbpedia.org/ontology/wikiPageWikiLink
|
http://dbpedia.org/resource/Mullens_v_Federal_Commissioner_of_Taxation +
, http://dbpedia.org/resource/Income_Tax_Assessment_Act_1936 +
, http://dbpedia.org/resource/Unit_trust +
, http://dbpedia.org/resource/Lease +
, http://dbpedia.org/resource/Universities +
, http://dbpedia.org/resource/Trust_law +
, http://dbpedia.org/resource/Anthony_Mason_%28judge%29 +
, http://dbpedia.org/resource/Brisbane +
, http://dbpedia.org/resource/Commonwealth_Law_Reports +
, http://dbpedia.org/resource/Dennis_Mahoney +
, http://dbpedia.org/resource/New_South_Wales +
, http://dbpedia.org/resource/Australian_Taxation_Office +
, http://dbpedia.org/resource/Kenneth_Jacobs +
, http://dbpedia.org/resource/Keighery_v_Federal_Commissioner_of_Taxation +
, http://dbpedia.org/resource/University_of_Queensland +
, http://dbpedia.org/resource/Keith_Aickin +
, http://dbpedia.org/resource/Ninian_Stephen +
, http://dbpedia.org/resource/Accountant +
, http://dbpedia.org/resource/Livestock +
, http://dbpedia.org/resource/Treasurer_of_Australia +
, http://dbpedia.org/resource/Trustee +
, http://dbpedia.org/resource/Supreme_Court_of_NSW +
, http://dbpedia.org/resource/John_Howard +
, http://dbpedia.org/resource/Chief_Justice_of_Australia +
, http://dbpedia.org/resource/Category:1977_in_Australian_law +
, http://dbpedia.org/resource/Category:1977_in_case_law +
, http://dbpedia.org/resource/Student_Representative_Council +
, http://dbpedia.org/resource/Australian_Tax_Reports +
, http://dbpedia.org/resource/University +
, http://dbpedia.org/resource/Bachelor_of_Engineering +
, http://dbpedia.org/resource/Category:Australian_taxation_case_law +
, http://dbpedia.org/resource/Farmer +
, http://dbpedia.org/resource/Justices +
, http://dbpedia.org/resource/Farming +
, http://dbpedia.org/resource/Queensland +
, http://dbpedia.org/resource/Victoria_%28Australia%29 +
, http://dbpedia.org/resource/Tax_avoidance +
, http://dbpedia.org/resource/Garfield_Barwick +
, http://dbpedia.org/resource/Australian_Law_Reports +
, http://dbpedia.org/resource/Category:High_Court_of_Australia_cases +
, http://dbpedia.org/resource/Supreme_Court_of_New_South_Wales +
, http://dbpedia.org/resource/High_Court_of_Australia +
|
| http://dbpedia.org/property/appealedFrom
|
http://dbpedia.org/resource/Supreme_Court_of_NSW +
|
| http://dbpedia.org/property/court
|
http://dbpedia.org/resource/High_Court_of_Australia +
|
| http://dbpedia.org/property/dateDecided
|
"1977-11-30"^^xsd:date
|
| http://dbpedia.org/property/judges
|
http://dbpedia.org/resource/Justices +
, http://dbpedia.org/resource/Garfield_Barwick +
, http://dbpedia.org/resource/Kenneth_Jacobs +
, http://dbpedia.org/resource/Keith_Aickin +
, http://dbpedia.org/resource/Chief_Justice_of_Australia +
, http://dbpedia.org/resource/Anthony_Mason_%28judge%29 +
, http://dbpedia.org/resource/Ninian_Stephen +
|
| http://dbpedia.org/property/name
|
Cridland v Federal Commissioner of Taxation
|
| http://dbpedia.org/property/opinions
|
Following the decision in Mullens, when th … Following the decision in Mullens, when the statute explicitly provides tax benefits for taxpayers in certain circumstances, taxpayers may deliberately enter those circumstances without attracting the anti-avoidance provisions of section 260 of the ITAA 1936provisions of section 260 of the ITAA 1936
|
| http://dbpedia.org/property/priorActions
|
Cridland v Commissioner of Taxation 6 ATR 212; 9 ALR 631; 76 ATC 4095
|
| http://dbpedia.org/property/wikiPageUsesTemplate
|
http://dbpedia.org/resource/Template:Use_Australian_English +
, http://dbpedia.org/resource/Template:Infobox_court_case +
, http://dbpedia.org/resource/Template:Short_description +
, http://dbpedia.org/resource/Template:Reflist +
, http://dbpedia.org/resource/Template:Cite_AustLII +
, http://dbpedia.org/resource/Template:Use_dmy_dates +
|
| http://purl.org/dc/terms/subject
|
http://dbpedia.org/resource/Category:Australian_taxation_case_law +
, http://dbpedia.org/resource/Category:High_Court_of_Australia_cases +
, http://dbpedia.org/resource/Category:1977_in_case_law +
, http://dbpedia.org/resource/Category:1977_in_Australian_law +
|
| http://purl.org/linguistics/gold/hypernym
|
http://dbpedia.org/resource/Court +
|
| http://www.w3.org/ns/prov#wasDerivedFrom
|
http://en.wikipedia.org/wiki/Cridland_v_Federal_Commissioner_of_Taxation?oldid=1100100413&ns=0 +
|
| http://xmlns.com/foaf/0.1/depiction
|
http://commons.wikimedia.org/wiki/Special:FilePath/Coat_of_Arms_of_Australia.svg +
|
| http://xmlns.com/foaf/0.1/isPrimaryTopicOf
|
http://en.wikipedia.org/wiki/Cridland_v_Federal_Commissioner_of_Taxation +
|
| owl:sameAs |
http://dbpedia.org/resource/Cridland_v_Federal_Commissioner_of_Taxation +
, https://global.dbpedia.org/id/4iRKv +
, http://www.wikidata.org/entity/Q5185106 +
, http://rdf.freebase.com/ns/m.09zb39 +
|
| rdf:type |
http://dbpedia.org/class/yago/Happening107283608 +
, http://dbpedia.org/class/yago/PsychologicalFeature100023100 +
, http://dbpedia.org/ontology/Place +
, http://dbpedia.org/class/yago/Abstraction100002137 +
, http://dbpedia.org/class/yago/YagoPermanentlyLocatedEntity +
, http://dbpedia.org/class/yago/Case107308889 +
, http://dbpedia.org/class/yago/Event100029378 +
|
| rdfs:comment |
Cridland v Federal Commissioner of Taxatio … Cridland v Federal Commissioner of Taxation, was a 1977 High Court of Australia case concerning a novel tax scheme whereby some 5,000 university students became primary producers (as in farmers) for tax purposes, allowing them certain income averaging benefits. The Australian Taxation Office held this was tax avoidance, but the test case was decided in favour of the taxpayer, one of the students, Brian Cridland.ayer, one of the students, Brian Cridland.
|
| rdfs:label |
Cridland v Federal Commissioner of Taxation
|
