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Keris Pty Ltd (Trustee) v Deputy Commissioner of Taxation [2017] FCAFC 164

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TAXATION - consideration of the construction to be attributed to s 255-100 of the Taxation Administration Act 1953 (Cth) conferring a power on the Commissioner to require "you" to give the Commissioner security for the "due payment of an existing or future *tax-related liability of yours" - consideration of the subject matter of the power and the factors informing the exercise of the power CONSTITUTIONAL LAW - consideration of whether s 255-100 is a valid law of the Commonwealth - consideration of whether the provision is a law with respect to the power conferred on the Parliament by s 51(ii) of the Constitution to make laws with respect to taxation - consideration of whether s 255-100 is a provision for the collection of tax - consideration of whether the provision is an incident of or ancillary to the power conferred by s 51(ii) CONSTITUTIONAL LAW - consideration of whether a law conferring power upon the Commissioner of Taxation to require the giving of security in the form of a mortgage of real estate for the "due payment" of an "existing or future *tax-related liability of yours" is a law with respect to the acquisition of property from the appellant for a purpose in respect of which the Parliament has the power to make laws, within s 51(xxxi) of the Constitution

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