House of Representatives

Tax Laws Amendment (2014 Measures No. 1) Bill 2014

Tax Laws Amendment (2014 Measures No. 1) Act 2014

Explanatory Memorandum

(Circulated by the authority of the Treasurer, Hon J. B. Hockey MP)

[1]
International All Sports v Commissioner of Taxation [2011] FCA 824 (Sportsbet)

[2]
Paragraph 92 of AATA 443

[3]
Commissioner of Taxation v Qantas Airways Ltd [2012] HCA 41

[4]
Avon Products Pty Ltd v Commissioner of Taxation [2006] HCA 29 (Avon)

[5]
Schedule 1 of the TAA 1953.

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