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It 2462 - Income Tax : Trust Stripping - Income From Family Trust Distributed To a Trust Owned by the Taxpayer's Accountant Distributed Amount Returned To the Family Trust in the Form of an Interest Free Loan Repayable on Demand   flag 

[1988] ATOITR IT2462
Australian Taxation Office
Australia - Commonwealth
21st January, 1988

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s260

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Oakey Abattoir Pty Ltd v Commissioner of Taxation (Cth) [1984] FCA 316; (1984) 55 ALR 291; 15 ATR 1059 Federal Court of Australia Australia - Commonwealth 30 Oct 1984 AustLII flag 24
McPhail v Doulton [1970] UKHL 1; [1971] AC 424; [1970] 2 All ER 228; [1970] 2 WLR 1110 House of Lords United Kingdom 6 May 1970 BAILII flag 163

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