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Taylor v FCT     32

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII		2
Koh v Samuel Conrad Buckeridge as executor of the estate of Leonard Walter Buckeridge [No 3]	[2023] WASC 42	Supreme Court of Western Australia	Australia - Western Australia	28 Mar 2023	AustLII		1
Hoefl and Secretary, Dept of Social Services (Social services second review)	[2022] AATA 2130	Administrative Appeals Tribunal	Australia	30 Jun 2022	AustLII		5
Commissioner of Taxation v Carter	[2022] HCA 10; (2022) 274 CLR 304; (2022) 399 ALR 521; (2022) 96 ALJR 325	High Court of Australia	Australia - Commonwealth	6 Apr 2022	AustLII		15
TR 2018/6 - Income tax: trust vesting - consequences of a trust vesting	[2018] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/6 - Income tax: trust vesting - consequences of a trust vesting	[2018] ATOTR TR2018/6	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
Thomas v Commissioner of Taxation	[2015] FCA 968; 101 ATR 576	Federal Court of Australia	Australia - Commonwealth	31 Aug 2015	AustLII		12
Moignard and Commissioner of Taxation	[2014] AATA 342	Administrative Appeals Tribunal	Australia	30 May 2014	AustLII		3
Cameron v Jeffress	[2014] NSWSC 702	Supreme Court of New South Wales	Australia - New South Wales	30 May 2014	AustLII		6
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
Richardson v Commissioner of Taxation	[2001] FCA 1354	Federal Court of Australia	Australia - Commonwealth	21 Sep 2001	AustLII
Richardson v Commissioner of Taxation	[2001] FCA 68	Federal Court of Australia	Australia - Commonwealth	19 Feb 2001	AustLII
Trustees of Estate Mortgage Fighting Fund Trust v Commissioner of Taxation	[2000] FCA 981; (2000) 102 FCR 15; 175 ALR 482; 45 ATR 7	Federal Court of Australia	Australia - Commonwealth	31 Jul 2000	AustLII		25
VT96/291 and Commissioner of Taxation	[1997] AATA 233; 36 ATR 1066	Administrative Appeals Tribunal	Australia	4 Jul 1997	AustLII
Walsh Bay Developments Pty Ltd v Commissioner of Taxation	[1994] FCA 1382	Federal Court of Australia	Australia - Commonwealth	5 Oct 1994	AustLII
Re Commissioner of Taxation No: Qt92/10-11	[1993] AATA 266; 26 ATR 1276	Administrative Appeals Tribunal	Australia	23 Aug 1993	AustLII
IT 2680 - Income tax: withholding tax liability of non-resident beneficiaries of Australian trusts	[1992] ATOITR IT2680	Australian Taxation Office	Australia - Commonwealth	14 May 1992	AustLII
Dwight v Commissioner of Taxation	[1992] FCA 178; (1992) 37 FCR 178; 107 ALR 407; (1992) 23 ATR 236	Federal Court of Australia	Australia - Commonwealth	29 Apr 1992	AustLII		35
Re Accident Compensation Tribunal; the Registrar of the Accident Compensation Tribunal and Joyce Agnes Cousins v FCT	[1992] FCA 17	Federal Court of Australia	Australia - Commonwealth	3 Feb 1992	AustLII
Re Commissioner of Taxation v Ronald Winston Harmer; John David Finlay and Robert Graeme Hebbard As Trustees of the Ronald Winston Harmer; John David Finlay and Robert Graeme Hebbard Court Trust	[1990] FCA 258	Federal Court of Australia	Australia - Commonwealth	25 Jul 1990	AustLII
Re Faucilles Pty Ltd (In Its Capacity As Trustee of the John Kakridas Family Trust	[1989] FCA 524	Federal Court of Australia	Australia - Commonwealth	20 Dec 1989	AustLII
Harmer v FCT	[1989] FCA 432; 91 ALR 550; (1989) 20 ATR 1461	Federal Court of Australia	Australia - Commonwealth	23 Oct 1989	AustLII		18
Re Taxation Appeals	[1989] AATA 45	Administrative Appeals Tribunal	Australia	3 Mar 1989	AustLII
QT85/2845 and Commissioner of Taxation	[1987] AATA 457	Administrative Appeals Tribunal	Australia	11 Dec 1987	AustLII		1
It 330 - Children's Bank Accounts : Treatment of Interest Income	[1982] ATOITR IT330	Australian Taxation Office	Australia - Commonwealth	25 Jun 1982	AustLII
FCT v Totledge Pty Ltd	[1982] FCA 64; (1982) 40 ALR 385; 60 FLR 149; (1982) 12 ATR 830	Federal Court of Australia	Australia - Commonwealth	3 May 1982	AustLII		31
It 316 - Minor Beneficiaries : Court Or Damages Trusts	[1979] ATOITR IT316	Australian Taxation Office	Australia - Commonwealth	17 Oct 1979	AustLII

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
"Present Entitlement toTrust Income and the Rule in Upton v Brown"	[2008] RevenueLawJl 2	Catherall, Darren	Australia	circa 2008	AustLII
"Influence from the Shadows: The OECD, The Shape of Domestice Tax Policy and Lessons for Federal Systems"	[2003] RevenueLawJl 9	Bentley, Duncan	Australia	circa 2003	AustLII
"Avoidance, Evasion and Reform: Who Dismantled and Who's Rebuilding the Australian Income Tax System"	[1987] UNSWLawJl 27	Krever, Rick	Australia	circa 1987	AustLII
"Sections 99 and 99A of the Income Tax Assessment Act 1936: Their Past and Present Roles, and a Suggested Future Role"	(1977-1978) 2 University of New South Wales Law Journal 267	Sappideen, Razeen	Australia	circa 1978	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Kilpatrick's Policies Trusts	[1966] Ch 730; [1965] 2 All ER 673	Court of Chancery	United Kingdom	circa 1966	LexisNexis / Westlaw		9
FCT v Whiting	[1943] HCA 45; 68 CLR 199; [1943] ALR 186; 2 AITR 421; 7 ATD 179	High Court of Australia	Australia - Commonwealth	19 Mar 1943	AustLII		72
Re Cousen ’ s Will Trusts; Wright v Killick	[1937] Ch 381	Court of Chancery	United Kingdom	circa 1937	LexisNexis / Westlaw		4
Re Heath	[1936] Ch 259	Court of Chancery	United Kingdom	circa 1936	LexisNexis / Westlaw		4
Horton v Jones	[1935] HCA 7; (1935) 53 CLR 475; [1935] ALR 177	High Court of Australia	Australia - Commonwealth	11 Mar 1935	AustLII		74
Executor Trustee & Agency Co of South Australia Ltd v FCT	[1932] ArgusLawRp 58; (1932) 48 CLR 26; 39 ALR 113; 2 ATD 35	Argus Law Reports	Australia - Commonwealth	4 Aug 1932	AustLII		22
In the Matter of Porter's Trust And in the Matter of The Trustee Relief Act	[1857] EngR 984; 4 K & J 188; 70 ER 79		United Kingdom	circa 1857	CommonLII		10
Saunders v Vautier	[1841] EngR 629; 49 ER 282; (1841) 4 Beav 115	Rolls Court	United Kingdom	circa 1841	CommonLII		260
62 Er 710	62 ER 710		United Kingdom		CommonLII		2
41 Er 866	41 ER 866		United Kingdom		CommonLII		2
41 Er 482	41 ER 482		United Kingdom		CommonLII		47