Taxation Ruling IT 2382A - Addendum - Income tax : 'Curran' type tax avoidance scheme - application of section 6BA



Ruling: Section 6BA of the Income Tax Assessment Act 1936 (the Act) was enacted in order to overcome the decision of the High Court of Australia in Curran v FC of T 74 ATC 4296; (1974) 5 ATR 61. Curran v FC of T (supra) has since been overruled by the High Court in John v FC of T 89 ATC 4101; (1989) 20 ATR 1, on the basis that the earlier decision was erroneous. In particular, the High Court found, contrary to the majority decision in Curran and in agreement with the dissenting judgment of Stephen J., that: Commissioner of Taxation 15 December 1994 BO CNN J36/354/1






Related rulings: IT 2382
Case references: Curran v FC of T 74 ATC 4296 (1974) 5 ATR 61