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"Present Entitlement toTrust Income and the Rule in Upton v Brown"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Raftland Pty Ltd v Commissioner of Taxation	[2007] FCAFC 4; (2007) 65 ATR 336	Federal Court of Australia	Australia - Commonwealth	31 Jan 2007	AustLII		12
Cajkusic v Commissioner of Taxation	[2006] FCAFC 164; (2006) 155 FCR 430; 64 ATR 676	Federal Court of Australia	Australia - Commonwealth	24 Nov 2006	AustLII		29
[2003] Revenue Law Journal 147	[2003] Revenue Law Journal 147	Revenue Law Journal	Australia	circa 2003	Informit		1
"The Nature of "Present Entitlement" in the Taxation of Trusts"	(1994) 4 Revenue Law Journal 3	Revenue Law Journal	Australia	circa 1994	Informit		2
Harmer v FCT	[1991] HCA 51; (1991) 173 CLR 264; 104 ALR 117; (1991) 22 ATR 726; (1991) 66 ALJR 89	High Court of Australia	Australia - Commonwealth	circa 1991	AustLII		122
Bankruptcy v Shultz	[1990] HCA 45; (1990) 170 CLR 306; 96 ALR 327; 64 ALJR 651	High Court of Australia	Australia - Commonwealth	8 Nov 1990	AustLII		211
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
Taylor v FCT	[1970] HCA 10; (1970) 119 CLR 444; (1970) 1 ATR 582; 44 ALJR 148	High Court of Australia	Australia - Commonwealth	8 Apr 1970	AustLII		32
Union-Fidelity Trustee Co of Australia Ltd v FCT	[1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313	High Court of Australia	Australia - Commonwealth	6 Aug 1969	AustLII		71
Commissioner of Stamp Duties (Qld) v Livingston	[1964] UKPC 2; [1965] AC 694; [1964] 3 All ER 692; [1964] 3 WLR 963	Privy Council	United Kingdom	circa 1964	BAILII		277
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 Reynolds; Everist v Colclough	[1942] VicLawRp 20; [1942] VLR 158; [1942] ALR 251		Australia - Victoria	26 May 1942	AustLII		5
Bridgewater Navigation Co, In re	[1891] UKLawRpCh 42; [1891] 2 Ch 317	Court of Chancery	United Kingdom	9 Mar 1891	CommonLII		17
Upton v Brown	[1884] UKLawRpCh 90; (1884) 26 Ch D 588	Court of Chancery	United Kingdom	22 Mar 1884	CommonLII		11
Allhusen v Whittell	[1867] UKLawRpEq 113; (1867) LR 4 Eq 295		United Kingdom	28 Jun 1867	CommonLII		37