Rowntree v Commissioner of Taxation, [2018] FCA 182

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Summaries

Summary Under

loan or other contract can only be achieved explicitly or through being evinced by conduct

The taxpayer, an experienced lawyer, received over $4 million in numerous dealings with companies that he controlled and, for most of them, was...

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Summary Under

contract must be evinced by documents or conduct

Summary Under

contract must be evinced by documents or conduct

If a shareholder is the sole director of his company, does it follow that an advance made to him by his company was a loan if that was his intent?...

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