Matches in DBpedia 2014 for { ?s ?p 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 1936. }
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- Cridland_v_Federal_Commissioner_of_Taxation opinions "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 1936".