Date of this Version


Document Type

Journal Article

Publication Details

Cassidy, J. (1996). Are tax schemes legitimate commercial transactions? Commissioner of Taxation v Spotless Services Ltd and Commissioner of Taxation v Spotless Finance Pty Ltd. High court review, 2, 9 pp.



This case concerned Part IVA of the Income Tax Assessment Act 1936 (Cth) ('ITAA'). For Part IVA to apply there must be: a "scheme" as defined in ss 177A(1) and (3); which provides the "relevant taxpayer"; with a "tax benefit" as defined in s 177C; and a person must enter into the scheme for the "sole or dominant purpose" of enabling the relevant taxpayer to obtain a tax benefit (s 177D).