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TR 98/4 - Income tax: child maintenance trust arrangements   flag 

[1998] ATOTR TR98/4
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment Bill (No 4) 1994 (Cth)
Family Law Act 1975 (Cth)
Income Tax Assessment Act 1936 (Cth) s102AC, s102AE, s102AG
Income Tax Assessment Act 1997 (Cth) s5.1
Income Tax Rates Act 1986 (Cth)
Taxation Administration Act 1953 (Cth)
Matrimonial Causes Act 1959 (Cth)
Taxation Laws Amendment Act (No 4) 1994 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Granby Pty Ltd v FCT [1995] FCA 1217; (1995) 129 ALR 503; (1995) 30 ATR 400 Federal Court of Australia Australia - Commonwealth 28 Apr 1995 AustLII flag 82
Trustee for the Estate of the late AW Furse No 5 Will Trust v FCT (1990) 21 ATR 1123 Australia circa 1990 Legal Online / Westlaw flag 65
NT86/9668and Ors and Commissioner of Taxation [1988] AATA 214; 19 ATR 3678 Administrative Appeals Tribunal Australia 4 Jul 1988 AustLII flag 2
AT86/198 and Commissioner of Taxation [1987] AATA 404; (1987) 18 ATR 3974 Administrative Appeals Tribunal Australia 12 Nov 1987 AustLII flag 2
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 342
Lee, In Estate of; Perpetual Trustee Co (Canberra) Ltd v Rasker (1986) 84 FLR 268 Australia circa 1986 Legal Online / Westlaw flag 8
Noddy Subsidiary Rights Co Ltd v Inland Revenue Commissioners [1966] 3 All ER 459; [1967] 1 WLR 1 United Kingdom circa 1967 LexisNexis flag 4
Re Peczenik's Settlement Trusts [1964] 1 WLR 720 United Kingdom circa 1964 LexisNexis / Westlaw flag 3
Musical Industries Ltd v Inland Revenue Commissioners [1950] 2 All ER 261 United Kingdom circa 1950 LexisNexis flag 2
Broadhurst Lee Co Ltd v Inland Revenue Commissioners [1949] 1 All ER 261 United Kingdom circa 1949 LexisNexis flag 6
Re Lilly's Will Trusts [1948] 2 All ER 906 United Kingdom circa 1948 LexisNexis flag 8
Re Power [1947] Ch 572 Court of Chancery United Kingdom circa 1947 LexisNexis / Westlaw flag 10
Revenue Commissioners v Rolls-Royce Ltd [1944] 2 All ER 340 United Kingdom circa 1944 LexisNexis flag 8
Khoo Tek Keong v Ch'ng Joo Tuan Neoh [1934] AC 529 United Kingdom circa 1934 LexisNexis / Westlaw flag 14
Gas Lighting Improvement Co Ltd v IRC [1923] UKHL TC_12_503; [1923] AC 723; (1923) 12 Tax Cas 503 House of Lords United Kingdom 11 May 1923 BAILII flag 24
Re Wragg [1919] 2 Ch 58 Court of Chancery United Kingdom circa 1919 LexisNexis / Westlaw flag 14
Commissioner of Taxes v Australian Mutual Provident Society NZCA [1902] NZGazLawRp 133; (1902) 22 NZLR 445; (1902) 5 GLR 106 New Zealand Gazette Law Reports New Zealand 7 Nov 1902 NZLII flag 14
Saunders v Vautier [1841] EngR 629; 49 ER 282; (1841) 4 Beav 115 Rolls Court United Kingdom circa 1841 CommonLII flag 259
392 Atr 1136 392 ATR 1136 Australia circa 1902 Legal Online / Westlaw flag 2
Zalai v Col Crawford (Retail) Pty Ltd 46 ALR 472; [1971] 2 NSWLR 438 Australia circa 1902 LexisNexis AU flag 23
AAT Case 10,321 31 ATR 1131 Australia circa 1902 Legal Online / Westlaw flag 3

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