House of Representatives

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

Explanatory Memorandum

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

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

Paragraph 92 of AATA 443

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

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

Schedule 1 of the TAA 1953.

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