About: Slutzkin v Federal Commissioner of Taxation

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Slutzkin v Federal Commissioner of Taxation, was a High Court of Australia case concerning the tax position of company owners who sold to a dividend stripping operation. The Australian Taxation Office (ATO) claimed the proceeds should be treated as dividends, but the Court held they were a capital sum like an ordinary investment asset sale.

Attributes	Values
rdf:type	place yago:Abstraction100002137 yago:Case107308889 yago:Event100029378 yago:Happening107283608 yago:PsychologicalFeature100023100 yago:YagoPermanentlyLocatedEntity
rdfs:label	Slutzkin v Federal Commissioner of Taxation (en)
rdfs:comment	Slutzkin v Federal Commissioner of Taxation, was a High Court of Australia case concerning the tax position of company owners who sold to a dividend stripping operation. The Australian Taxation Office (ATO) claimed the proceeds should be treated as dividends, but the Court held they were a capital sum like an ordinary investment asset sale. (en)
name	Slutzkin v Federal Commissioner of Taxation (en)
foaf:depiction
dcterms:subject	Australian taxation case law 1977 in Australian law 1977 in case law High Court of Australia cases
Wikipage page ID	5862269 (xsd:integer)
Wikipage revision ID	974296108 (xsd:integer)
Link from a Wikipage to another Wikipage	Income Tax Assessment Act 1936 Chief Justice of Australia Garfield Barwick Australian taxation case law Commonwealth Law Reports Australian Taxation Office 1977 in Australian law Dividend stripping 1977 in case law Ninian Stephen Capital gains tax in Australia High Court of Australia High Court of Australia cases Keith Aickin Supreme Court of New South Wales Holding company Australian Law Reports New Zealand Australian Tax Reports Tax avoidance Justices Supreme Court of NSW dbr:Arthur_Francis_Rath
Link from a Wikipage to an external page	https://www.ato.gov.au/law/view/document%3Fdocid=JUD/76ATC4019/00001
sameAs	Slutzkin v Federal Commissioner of Taxation Slutzkin v Federal Commissioner of Taxation Slutzkin v Federal Commissioner of Taxation
dbp:wikiPageUsesTemplate	dbt:More_citations_needed dbt:Reflist dbt:Use_Australian_English dbt:Use_dmy_dates dbt:Cite_AustLII dbt:Infobox_court_case
thumbnail	wiki-commons:Special:FilePath/Coat_of_Arms_of_Australia.svg?width=300
court	High Court of Australia
judges	Chief Justice of Australia Garfield Barwick Ninian Stephen Keith Aickin Justices
has abstract	Slutzkin v Federal Commissioner of Taxation, was a High Court of Australia case concerning the tax position of company owners who sold to a dividend stripping operation. The Australian Taxation Office (ATO) claimed the proceeds should be treated as dividends, but the Court held they were a capital sum like an ordinary investment asset sale. In the taxonomy of tax schemes the overall operation was a classic exploitation of income versus capital dichotomy. But there was no need for contrivance or collusion, the different tax treatment to each party simply made the transaction an advantage to both. The principal interest in the case today is its part in judicial interpretation of the section 260 anti-avoidance provisions of the Income Tax Assessment Act 1936, and indirectly in overall dividend stripping operations of the time (insofar as action against the vendors' position failed). (en)
appealed from	Supreme Court of NSW
date decided	1977-02-25 (xsd:date)
opinions	Sale of a company is a capital transaction for the seller, even if the buyer is likely or is intending to perform a dividend strip. (en)
prior actions	Slutzkin v Federal Commissioner of Taxation 6 ATR 81, 9 ALR 76, 76 ATC 4019 (en)
gold:hypernym	Court
prov:wasDerivedFrom	wikipedia-en:Slutzkin_v_Federal_Commissioner_of_Taxation?oldid=974296108&ns=0
page length (characters) of wiki page	7608 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Slutzkin_v_Federal_Commissioner_of_Taxation
is Link from a Wikipage to another Wikipage of	Income Tax Assessment Act 1936 List of High Court of Australia cases Slutzkin v Federal Commissioner Of Taxation Slutzkin scheme
is Wikipage redirect of	Slutzkin v Federal Commissioner Of Taxation Slutzkin scheme
is foaf:primaryTopic of	wikipedia-en:Slutzkin_v_Federal_Commissioner_of_Taxation

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