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Singapore Leading Case grounds illegality

Comptroller of Income Tax v AQQ

[2014] 2 SLR 847
JurisdictionSingapore
CourtSingapore Court of Appeal
Year2014
StatusBinding authority

Summary

SGCA confirmed s.33 Income Tax Act anti-avoidance: Comptroller may disregard arrangements with artificial or contrived elements whose purpose or effect is tax reduction.

Key Principle

The SGCA confirmed the statutory anti-avoidance provision in s.33 of the Income Tax Act: the Comptroller may disregard an arrangement if its purpose or effect is to reduce tax; the court looks at whether there is an artificial or contrived element.

Area of Law

tax

Related Cases

Commissioner of Taxation v Consolidated Media Holdings Ltd (2012) 250 CLR 503

Statutory interpretation in tax law requires ascertaining meaning from text, context and purpose; beneficial construction favouring taxpayer is not appropriate.

Federal Commissioner of Taxation v Consolidated Media Holdings Ltd (Statutory Construction) [2012] HCA 55

Tax legislation is construed by giving words their ordinary meaning in context; legislative purpose resolves ambiguity but cannot override clear statutory language.

Aid/Watch Inc v Commissioner of Taxation (2010) 241 CLR 539

An organisation engaged in political advocacy and law reform can qualify as charitable, as generating public debate on matters of public interest satisfies the public benefit requirement.

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