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NT86/10522 and Commissioner of Taxation   flag  2

[1990] AATA 178; 21 ATR 3594
Administrative Appeals Tribunal
Australia
7th August, 1990

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions [2012] ATODTR 1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions [2012] ATODTR TR2012/D1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s98
Income Tax (International Agreements) Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Charles v FCT [1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85 High Court of Australia Australia - Commonwealth 23 Apr 1954 AustLII flag 131
Williamson v Ough (1934) 20 Tax Cas 1940 United Kingdom circa 1940 flag 1
Williamson v Ough (1934) 20 Tax Cas 194 United Kingdom circa 1934 flag 1
Archer-Shee v Garland [1930] UKHL 2; [1931] AC 212 House of Lords United Kingdom 15 Dec 1930 BAILII flag 19
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 flag 54
Syme v Commissioner of Taxes [1914] UKLawRpAC 42; [1914] AC 1013 United Kingdom 28 Jul 1914 CommonLII flag 11

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