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Charles v FCT     131

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
David & Ros Carr Holdings Pty Ltd v Ritossa	[2024] NSWSC 1125	Supreme Court of New South Wales	Australia - New South Wales	5 Sep 2024	AustLII
In the matter of DCA Capital Pty Ltd ACN 629 833 129	[2024] NSWSC 261	Supreme Court of New South Wales	Australia - New South Wales	15 Mar 2024	AustLII
LPY Investments Pty Ltd v JY Property Pty Ltd	[2024] VSC 94	Supreme Court of Victoria	Australia - Victoria	7 Mar 2024	AustLII		1
Wang v Yu	[2023] NSWSC 1182	Supreme Court of New South Wales	Australia - New South Wales	5 Oct 2023	AustLII		4
Re Australian Organic Eggs Pty Ltd	[2022] VSC 747	Supreme Court of Victoria	Australia - Victoria	5 Dec 2022	AustLII		4
Nationlink Solutions Pty Ltd v FHT Nominees Pty Ltd	[2022] NSWSC 1479	Supreme Court of New South Wales	Australia - New South Wales	31 Oct 2022	AustLII
Reindel v Confreight Pty Ltd (No 2)	[2022] VSC 442	Supreme Court of Victoria	Australia - Victoria	8 Aug 2022	AustLII		2
Sara Stockham Pty Ltd v WLD Practice Holdings Pty Ltd	[2021] NSWCA 51	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	6 Apr 2021	AustLII		6
Sunset Rentals Ltd v Pacific View Apartments Ltd	[2020] PGSC 75	Supreme Court of Papua New Guinea	Papua New Guinea	4 Sep 2020	PacLII
Niugini Building Supplies Ltd v National Housing Estate Ltd	[2020] PGSC 90	Supreme Court of Papua New Guinea	Papua New Guinea	31 Jul 2020	PacLII		3
Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation	[2020] FCAFC 92; (2020) 277 FCR 253	Federal Court of Australia	Australia - Commonwealth	27 May 2020	AustLII		10
Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust	[2019] FCAFC 226; (2019) 273 FCR 567	Federal Court of Australia	Australia - Commonwealth	16 Dec 2019	AustLII		21
Sululola v Mbachilin	[2019] VCC 1959	County Court of Victoria	Australia - Victoria	11 Dec 2019	AustLII		1
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR TR2019/1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/1 - Income tax: when does a Co carry on a business?	[2019] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation	[2018] FCAFC 122; (2018) 264 FCR 587; 130 ACSR 1	Federal Court of Australia	Australia - Commonwealth	10 Aug 2018	AustLII		10
D ’ Agostino v Zandata Pty Ltd	[2018] VSC 115	Supreme Court of Victoria	Australia - Victoria	15 Mar 2018	AustLII		3
Malamit Pty Ltd v WFI Insurance Ltd	[2017] NSWCA 162	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	4 Jul 2017	AustLII		7
Adams v Holloway	[2017] SADC 50	District Court of South Australia	Australia - South Australia	7 Apr 2017	AustLII
Elecnet (Aust) Pty Ltd (as trustee for Electrical Industry Severance Scheme) v Commissioner of Taxation of Commonwealth of Australia	[2016] HCA 51; (2016) 259 CLR 73; (2016) 340 ALR 1; (2016) 91 ALJR 214	High Court of Australia	Australia - Commonwealth	21 Dec 2016	AustLII		21
GW & R Mould Pty Ltd v Mould; Wakefield v Mould	[2016] VSC 330	Supreme Court of Victoria	Australia - Victoria	14 Jun 2016	AustLII		4
Commissioner of Taxation v ElecNet (Aust) Pty Ltd (Trustee)	[2015] FCAFC 178; (2015) 239 FCR 359; (2015) 329 ALR 310	Federal Court of Australia	Australia - Commonwealth	14 Dec 2015	AustLII		5
Cornell and Commissioner of Taxation (Taxation)	[2015] AATA 852	Administrative Appeals Tribunal	Australia	6 Oct 2015	AustLII
Atwell v Roberts	[2013] WASCA 37; (2013) 43 WAR 507	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	17 Jun 2013	AustLII		36
Sayden Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWCA 111; (2013) 83 NSWLR 700; (2013) 95 ATR 287	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	10 May 2013	AustLII		6
Jonsue Investments Pty Ltd v Balweb Pty Ltd	[2013] NSWSC 325	Supreme Court of New South Wales	Australia - New South Wales	12 Apr 2013	AustLII		9
Schwartz v Hadid	[2013] VSC 130	Supreme Court of Victoria	Australia - Victoria	26 Mar 2013	AustLII		1
Apartment Developments Pty Ltd v Johnson	[2013] VSC 136	Supreme Court of Victoria	Australia - Victoria	26 Mar 2013	AustLII		1
Commissioner of Taxation v Greenhatch	[2012] FCAFC 84; (2012) 203 FCR 134; (2012) 88 ATR 560	Federal Court of Australia	Australia - Commonwealth	7 Jun 2012	AustLII		14
Morris v Commissioner of State Revenue (Taxation)	[2012] VCAT 217	Victorian Civil and Administrative Tribunal	Australia - Victoria	21 Feb 2012	AustLII
Esteem Holdings Pty Ltd v Starbrake Pty Ltd	[2011] WASC 204	Supreme Court of Western Australia	Australia - Western Australia	17 Aug 2011	AustLII
Re Greenhatch and Commissioner of Taxation	[2011] AATA 479; (2011) 80 ATR 480	Administrative Appeals Tribunal	Australia	8 Jul 2011	AustLII		1
Batt as Trustees for the Gerard Batt Superannuation Fund v Clipse (Caloundra) Pty Ltd	[2011] QSC 192	Supreme Court of Queensland	Australia - Queensland	24 Jun 2011	AustLII		3
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes?	[2011] ATOTD 21	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes?	[2011] ATOTD TD2011/21	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
Re S & D International Pty Ltd (No 4)	[2010] VSC 388; (2010) 79 ACSR 595	Supreme Court of Victoria	Australia - Victoria	2 Sep 2010	AustLII		23
Bamford v Commissioner of Taxation	[2009] FCAFC 66	Federal Court of Australia	Australia - Commonwealth	3 Jun 2009	AustLII		2
Hack v Kettering Pty Ltd	[2009] QSC 27	Supreme Court of Queensland	Australia - Queensland	27 Feb 2009	AustLII		1
Interview Holdings Pty Ltd v Registrar of Titles	[2008] WASC 144	Supreme Court of Western Australia	Australia - Western Australia	17 Jul 2008	AustLII		2
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII		2
Re Bamford and FCT	[2008] AATA 322; [2008] ATC 10-022; 70 ATR 199	Administrative Appeals Tribunal	Australia	18 Apr 2008	AustLII		1
Re Specific Fasteners Pty Ltd and Secretary, Department of Industry, Tourism and Resources	[2007] AATA 1247; 66 ATR 503	Administrative Appeals Tribunal	Australia	20 Apr 2007	AustLII		1
Anor v Brogue Tableau Pty Ltd	[2007] WASCA 43	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	26 Feb 2007	AustLII		1
CPT Manager Ltd v Chief Commissioner of State Revenue	[2006] NSWSC 1286; (2006) 64 ATR 654	Supreme Court of New South Wales	Australia - New South Wales	5 Dec 2006	AustLII		7
Cajkusic v Commissioner of Taxation	[2006] FCAFC 164; (2006) 155 FCR 430; 64 ATR 676	Federal Court of Australia	Australia - Commonwealth	24 Nov 2006	AustLII		29
Club of the Clubs Pty Ltd v King Network Group Pty Ltd	[2006] NSWSC 1138	Supreme Court of New South Wales	Australia - New South Wales	9 Nov 2006	AustLII		4
Schmidt v 28 Myola Street Pty Ltd	[2006] VSC 343; (2006) 14 VR 447; [2007] V Conv R 54-725; [2007] ANZ Conv R 141	Supreme Court of Victoria	Australia - Victoria	19 Sep 2006	AustLII		51
Westpac Custodian Nominees Ltd v Commissioner of State Revenue	[2006] WASAT 203; 64 ATR 210	State Administrative Tribunal of Western Australia	Australia - Western Australia	24 Jul 2006	AustLII		1
Pearson v Commissioner of Taxation	[2006] FCAFC 111; (2006) 232 ALR 55; 64 ATR 109	Federal Court of Australia	Australia - Commonwealth	5 Jul 2006	AustLII		6
Commonwealth Managed Investments Ltd v Commissioner of State Revenue	[2006] WASAT 125; 63 ATR 139	State Administrative Tribunal of Western Australia	Australia - Western Australia	18 May 2006	AustLII
CPT Custodian Pty Ltd v Commissioner of State Revenue	[2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371	High Court of Australia	Australia - Commonwealth	28 Sep 2005	AustLII		240
CPT Custodian Pty Ltd v Commissioner of State Revenue	[2005] HCATrans 388	High Court of Australia	Australia - Commonwealth	14 Jun 2005	AustLII
TR 2005/23 - Income tax: listed investment companies	[2005] ATOTR 23	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/23 - Income tax: listed investment companies	[2005] ATOTR TR2005/23	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Re Challenger Property Nominees Pty Ltd and Commissioner of State Revenue	[2004] VCAT 2434; 58 ATR 146	Victorian Civil and Administrative Tribunal	Australia - Victoria	7 Dec 2004	AustLII		5
Secretary, Department of Family and Community Services v Geeves	[2004] FCAFC 166; (2004) 136 FCR 134; (2004) 6 (3) SSR 32	Federal Court of Australia	Australia - Commonwealth	25 Jun 2004	AustLII		5
Binningup Nominees Pty Ltd v Brogue Tableau Pty Ltd	[2004] WASC 14	Supreme Court of Western Australia	Australia - Western Australia	12 Feb 2004	AustLII		20
TR 2004/D25 - Income tax: capital gains: meaning of the words 'absolutely entitled to a CGT asset as against the trustee of a trust' as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997	[2004] ATODTR TR2004/D25	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2004/D25 - Income tax: capital gains: meaning of the words 'absolutely entitled to a CGT asset as against the trustee of a trust' as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997	[2004] ATODTR 25	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Arjon Pty Ltd v Commissioner of State Revenue	[2003] VSCA 213; (2003) 8 VR 502; 56 ATR 446	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	16 Dec 2003	AustLII		12
Kent v The Vessel Maria Luisa	[2003] FCAFC 93; (2003) 130 SCR 12; (2003) 130 FCR 12	Federal Court of Australia	Australia - Commonwealth	16 May 2003	AustLII		18
Lock v Commissioner of Taxation	[2003] FCA 309; (2003) 129 FCR 1; (2003) 52 ATR 575	Federal Court of Australia	Australia - Commonwealth	9 Apr 2003	AustLII		10
TR 2003/6 - Income tax: attribution of personal services income	[2003] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/6 - Income tax: attribution of personal services income	[2003] ATOTR TR2003/6	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Karingal 2 Holdings Pty Ltd v Commissioner of State Revenue	[2002] VSC 431; (2002) 51 ATR 190	Supreme Court of Victoria	Australia - Victoria	18 Oct 2002	AustLII		16
Capricorn Diamonds Investments Pty Ltd v Catto	[2002] VSC 105; (2002) 5 VR 61; (2002) 168 FLR 146; (2002) 41 ACSR 376; (2002) 20 ACLC 931	Supreme Court of Victoria	Australia - Victoria	10 Apr 2002	AustLII		35
Arjon Pty Ltd v Commissioner of State Revenue	[2002] VCAT 249	Victorian Civil and Administrative Tribunal	Australia - Victoria	3 Apr 2002	AustLII		4
Borlaug v The University of Western Australia	[2001] WASCA 425	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	20 Dec 2001	AustLII		10
Richardson v Commissioner of Taxation	[2001] FCA 1354	Federal Court of Australia	Australia - Commonwealth	21 Sep 2001	AustLII
Executor and Trustee of the Estate of MARY AGNES HORSFALL v HALLEEN	[2000] WASC 262	Supreme Court of Western Australia	Australia - Western Australia	26 Oct 2000	AustLII
Australian Prudential Regulation Authority v Holloway	[2000] FCA 579; (2000) 104 FCR 521; 45 ATR 170	Federal Court of Australia	Australia - Commonwealth	12 May 2000	AustLII		10
Cachia v Westpac Financial Services Ltd	[2000] FCA 161; (2000) 170 ALR 65; (2000) 33 ACSR 572; (2000) 18 ACLC 293	Federal Court of Australia	Australia - Commonwealth	25 Feb 2000	AustLII		38
Halloran v Minister Administering National Parks and Wildlife Act 1974	[1999] NSWLEC 268; (1999) 105 LGERA 405	Land and Environment Court of New South Wales	Australia - New South Wales	9 Dec 1999	AustLII		8
Richardson and Commissioner of Taxation	[1999] AATA 248; 42 ATR 1151	Administrative Appeals Tribunal	Australia	19 Apr 1999	AustLII
McCarthy v Wheeler & Wongan Hotels Pty Ltd	[1998] VSC 67	Supreme Court of Victoria	Australia - Victoria	16 Sep 1998	AustLII		8
Sheahan v Carrier Air Conditioning Pty Ltd & Campbell	[1997] HCA 37; (1998) 194 CLR 328; (1998) 156 ALR 570; (1998) 14 Leg Rep 15; (1998) 72 ALJR 1379; (1997) 24 ACSR 312; (1997) 15 ACLC 1116; (1998) 39 ATR 419	High Court of Australia	Australia - Commonwealth	2 Sep 1998	AustLII		27
Commissioner of Taxation v Australia and New Zealand Savings Bank Ltd M108/1997	[1998] HCATrans 224	High Court of Australia	Australia - Commonwealth	18 Jun 1998	AustLII
Suncorp Insurance and Finance v Commissioner of Stamp Duties	[1997] QCA 225; [1998] 2 Qd R 285; (1997) 36 ATR 514	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	29 Jul 1997	AustLII		24
Australia & New Zealand Savings Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 497	Federal Court of Australia	Australia - Commonwealth	2 Jun 1997	AustLII
TR 97/4 - Income tax: capital gains: roll-over relief for buildings subdivided under strata title law into stratum units and common property	[1997] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/4 - Income tax: capital gains: roll-over relief for buildings subdivided under strata title law into stratum units and common property	[1997] ATOTR TR97/4	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
Victor Lloyd Barendse v Comptroller-General of Customs	[1996] NSWSC 649	Supreme Court of New South Wales	Australia - New South Wales	20 Dec 1996	AustLII
TD 96/4 - Income tax: can subsection 36A(2) of the Income Tax Assessment Act 1936 apply if partners of a partnership that own trading assets transfer the assets to a trustee of a unit trust in which one former partner holds at least 25% of the units?	[1996] ATOTD TD96/4	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TD 96/4 - Income tax: can subsection 36A(2) of the Income Tax Assessment Act 1936 apply if partners of a partnership that own trading assets transfer the assets to a trustee of a unit trust in which one former partner holds at least 25% of the units?	[1996] ATOTD 4	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
Australia and New Zealand Savings Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1995] FCA 1718	Federal Court of Australia	Australia - Commonwealth	5 Dec 1995	AustLII
Perpetual Trustee Co (Canberra) Ltd and Commissioner for ACT Revenue	[1995] ACTAAT 113	Administrative Appeals Tribunal of the Australian Capital Territory	Australia - Australian Capital Territory	16 Jun 1995	AustLII
Commissioner of Inland Revenue v Rangatira Ltd CA184/94	[1995] NZCA 330; (1995) 19 TRNZ 710; (1995) 17 NZTC 12,182	Court of Appeal of New Zealand	New Zealand	24 May 1995	NZLII		2
Federal Capital Press of Australia Pty Ltd and Commissioner for ACT Revenue	[1995] ACTAAT 102	Administrative Appeals Tribunal of the Australian Capital Territory	Australia - Australian Capital Territory	1 Feb 1995	AustLII		2
A F and M E Pty Ltd and Heine Management Ltd v Anthony Aveling	[1994] FCA 1256; 12 ACLC 831; (1994) 14 ACSR 499	Federal Court of Australia	Australia - Commonwealth	12 Aug 1994	AustLII		4
Re Taxation Appeals	[1993] AATA 389	Administrative Appeals Tribunal	Australia	24 Dec 1993	AustLII		1
TR 93/17 - Income tax: income tax deductions available to superannuation funds	[1993] ATOTR TR93/17	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/17 - Income tax: income tax deductions available to superannuation funds	[1993] ATOTR 17	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Re Taxation Appeals	[1992] AATA 270	Administrative Appeals Tribunal	Australia	4 Sep 1992	AustLII
Re Taxation Appeals and Commissioner of Taxation	[1991] AATA 265; 22 ATR 3532	Administrative Appeals Tribunal	Australia	13 Nov 1991	AustLII		1
Investment Corporation of PNG v Pora	[1991] PGNC 156	National Court of Papua New Guinea	Papua New Guinea	4 Oct 1991	PacLII
Investment Corporation of PNG v Pora and The State	[1991] PGLawRp 532		Papua New Guinea	4 Oct 1991	PacLII
Investment Corporation of PNG v Pora and The State	[1993] PGLawRp 45		Papua New Guinea	4 Oct 1991	PacLII
Investment Corporation of Papua New Guinea v Pora, Minister for Finance and Physical Planning	[1991] PGNC 34	National Court of Papua New Guinea	Papua New Guinea	4 Oct 1991	PacLII
Re Commissioner of Taxation v Radnor Pty Ltd	[1991] FCA 390	Federal Court of Australia	Australia - Commonwealth	22 Aug 1991	AustLII
Re Romano Trevisan and Valerie Anne Trevisan the Trustees of the Forli Pty Ltd Superannuation Fund v Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 172	Federal Court of Australia	Australia - Commonwealth	29 Apr 1991	AustLII
NT86/10522 and Commissioner of Taxation	[1990] AATA 178; 21 ATR 3594	Administrative Appeals Tribunal	Australia	7 Aug 1990	AustLII		2
QT89/350 and Commissioner of Taxation	[1990] AATA 176; 21 ATR 3588	Administrative Appeals Tribunal	Australia	6 Aug 1990	AustLII
Re Radnor Pty Ltd v Commissioner of Taxation	[1990] FCA 255	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Equitable Life and General Insurance Co Ltd	[1990] FCA 187	Federal Court of Australia	Australia - Commonwealth	13 Jun 1990	AustLII
Re State Authorities Superannuation Board v Commissioner of Taxation	[1988] FCA 455	Federal Court of Australia	Australia - Commonwealth	21 Dec 1988	AustLII
It 2512 - Income Tax: Financing Unit Trusts	[1988] ATOITR IT2512	Australian Taxation Office	Australia - Commonwealth	20 Dec 1988	AustLII
Read v Commonwealth	[1988] HCA 26; (1988) 167 CLR 57; (1988) 78 ALR 655; (1988) 15 ALD 261; (1988) 62 ALJR 354; 8 AAR 313	High Court of Australia	Australia - Commonwealth	2 Jun 1988	AustLII		135
Elders Trustee and Executor Co Ltd v E G Reeves Pty Ltd	[1987] FCA 332; (1987) 78 ALR 193	Federal Court of Australia	Australia - Commonwealth	29 Sep 1987	AustLII		225
Re Clara Caroline Read and Secretary To the Department of Social Security	[1986] AATA 170	Administrative Appeals Tribunal	Australia	26 Jun 1986	AustLII
Costa & Duppe Properties Pty Ltd v Duppe	[1986] VicRp 9; [1986] VR 90; [1985] V Conv R 54-176		Australia - Victoria	19 Jul 1985	AustLII		68
Stamps, Comptroller of (Vic) v Hutchins	[1985] VicRp 61; [1985] VR 599; 16 ATR 5		Australia - Victoria	8 Oct 1984	AustLII		6
It 2004 - Property Growth Trusts	[1982] ATOITR IT2004	Australian Taxation Office	Australia - Commonwealth	16 Dec 1982	AustLII
McCormack v FCT	[1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII		242
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		131

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Why We Use Private Trusts in Australia: The Income Tax Dimension Explained"	(2019) 41 Sydney Law Review 217	Evans, Alex C	Australia	circa 2019	AustLII
"1984-2014: The Life of the (Non-constructive) Trust in the High Court"	(2015) 36 Adelaide Law Review 179	Dal Pont, G E	Australia	circa 2015	AustLII		1
"Trusts - an Australian perspective"	[2010] NSWJSchol 10	R W White	Australia	circa 2010	AustLII		4
"Defining ordinary income after McNeil"	[2009] UNSWLRS 32	Cashmere, Maurice; Fisher, Rodney	Australia	circa 2009	AustLII
"Insolvency of Registered Managed Investment Schemes"	[2008] NSWJSchol 14	Barrett, Justice R	Australia	circa 2008	AustLII
"The Nature of a Beneficiary's Equitable Interest in a Trust"	[2007] NSWJSchol 12	White, Justice R	Australia	circa 2007	AustLII
"Refocusing on Fundamental Principles of Stamp Duty"	(2006) 4 (2) E-Journal of Tax Research 101	Cannon, Bill; Edmundson, Peter	Australia	circa 2006	AustLII
"Tax Sputniks"	(2000) 23 University of New South Wales Law Journal 275	Burgess, Philip	Australia	circa 2000	AustLII
Public Unit Trusts: Some Regulative Models (Working Paper)	[1999] JSPL 21	Journal of South Pacific Law		circa 1999	PacLII
"The Trust Conduit Principle: a Foundationless Theory?"	(1999) 2 (4) Journal of Australian Taxation 194	Schabe, David	Australia	circa 1999	AustLII
"Tax Implications to Native Title Holders of Compensation Payments"	(1999) 2 (5) Journal of Australian Taxation 344	Black, Warren	Australia	circa 1999	AustLII
"Redemption of Units in a Unit Trust: Capital Gains Tax Implications"	(1991) 21 (2) University of Western Australia Law Review 320	Hewett, John	Australia - Western Australia	circa 1991	AustLII
"The Unit Trust - A Comparison with the Corporation"	(1991) 3 (2) Bond Law Review 249	Spavold, Guy C	Australia	circa 1991	AustLII
"Stamp Duty: Developments Affecting the Resource Industries"	[1989] AUMPLawAYbk 9	Allen, PJ	Australia	circa 1989	AustLII
"Table of Cases"	[1989] AUMPLawAYbk 1	Editors	Australia	circa 1989	AustLII
"Table of Cases"	[1988] AUMPLawAYbk 1	Editors	Australia	circa 1988	AustLII
"Table of Cases"	[1985] AUMPLawAYbk 1	Editors	Australia	circa 1985	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Belford	[1952] HCA 73; (1952) 88 CLR 589; [1953] ALR 30; (1952) 10 ATD 105; (1952) 5 AITR 392	High Court of Australia	Australia - Commonwealth	19 Dec 1952	AustLII		29
Inland Revenue Commissioners v Reid's Trustees	[1949] AC 361; (1949) 30 Tax Cas 431		United Kingdom	circa 1949	LexisNexis / Westlaw		20
Colonial Mutual Life Assurance Society Ltd v FCT	[1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137	High Court of Australia	Australia - Commonwealth	25 Nov 1946	AustLII		77
Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income Tax, Lahore	[1940] AC 1055; 8 ITR 635		United Kingdom	circa 1940	LexisNexis / Westlaw		37
Baker v Archer-Shee	[1927] UKHL 1; [1927] AC 844; [1927] All ER 755; (1926) 11 Tax Cas 749	House of Lords	United Kingdom	26 Jul 1927	BAILII		54
Inland Revenue Commissioners v Blott	(1920) 2 KB 657; (1921) 2 AC 171; (1921) 8 Tax Cas 101; 90 LJKB 1028; 37 TLR 762; 125 LT 497		United Kingdom	circa 1920	LexisNexis / Westlaw		56