Home | © 2018 GA Publishing Mosman Sydney for legal practitioners

Evasion

Denver Chemical Manufacturing Company v Commission of Taxation (NSW) (1949) 79 CLR 296 at 313, Dixon J

 "I think it is unwise to attempt to define the word 'evasion.' The context of s. 210(2) [of the Income Tax (Management) Act 1936 (NSW)] shows that it means more than avoid and also more than a mere withholding of information or the mere furnishing of misleading information.

It is probably safe to say that some blameworthy act or omission on the part of the taxpayer or those for whom he is responsible is contemplated.

An intention to withhold information lest the commissioner should consider the taxpayer liable to a greater extent than the taxpayer is prepared to concede, is conduct which if the result is to avoid tax would justify finding evasion."

Previous page: Estoppel, issue estoppel     Next page: Evidence

© 2018 GA Publishing Mosman Sydney | piets/wcms | Account

Common Law Monthly Summaries

12 editions $385 incl GST

Subscribe Sample