Appeals from the Full Court of the Federal Court of Australia in: The Commissioner of Taxation of the Commonwealth of Australia v Thomas; The Commissioner of Taxation of the Commonwealth of Australia v Martin Andrew Pty Ltd; The Commissioner of Taxation of the Commonwealth of Australia v Thomas Nominees Pty Ltd; The Commissioner of Taxation of the Commonwealth of Australia v Thomas (B60/2017; B61/2017; B62/2017; B63/2017).
The case considered, inter alia, the consequence of directions made by the Supreme Court of Queensland (about the effect of taxation statutes for beneficiaries receiving franked distributions) in subsequent proceedings in the Federal Court of Australia brought by the Commissioner of Taxation. In particular, the case concerned the application of Executor Trustees and Agency Co of South Australia v Deputy Federal Commissioner of Taxes (SA) (1939) 62 CLR 545.
Whilst s. 118 of the Australian Constitution was also the subject of argument, ultimately the High Court did not find it necessary to consider those arguments in determining the appeals.
Mark Robertson QC (led by F Harrison QC) appeared for the respondents, instructed by Hopgood Ganim. David Chesterman (led by P Dunning QC SG) appeared for the State of Queensland, intervening in B60/2017 and B61/2017), instructed by Crown Law.
A summary of the matter can be found on the High Court website, here.
The judgment can be read by clicking here
