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It 331 - Trustees and Beneficiaries : Adjustments To Estate Income As Returned To Arrive AT Net Income of Estate for the Purposes of Section 95   flag 

[1967] ATOITR IT331
Australian Taxation Office
Australia - Commonwealth
18th October, 1967

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s95, s97, s98, s99, s99A

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCA 10; (2010) 240 CLR 481; (2010) 264 ALR 436; (2010) 75 ATR 1; (2010) 84 ALJR 266; [2010] ATC 20-170 High Court of Australia Australia - Commonwealth circa 2010 AustLII flag 75
Zeta Force Pty Ltd v Commissioner of Taxation (1998) 84 FCR 70; (1998) 39 ATR 277 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 33

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