Allied Mills Industries Pty Ltd V. Federal Commissioner Of Taxation
286 Words2 Pages
In the legal case, Allied Mills Industries Pty Ltd v. Federal Commissioner of Taxation (1989) 20 FCR 288), the taxpayer is the largest food manufacturer and distributor of bakery premixes, flour and semi-finished product with many divisions. One of the division of Allied Mills Industries Pty Ltd is Groceries and Packaging division and the division has been appointed to distribute Peek Frean’s biscuit in Australia in 1973. The agreement was renegotiated in 1975 because the company has been taken over by Arnotts. Under the agreement, the taxpayer has been appointed to distribute Peek Frean’s biscuit for three years and give the rights to taxpayer to manufacture the biscuit if the agreement has been terminated. In 1977, Arnotts wants to take over