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

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text	Citation Index
Leighton v Commissioner of Taxation	[2011] FCAFC 96	Federal Court of Australia	Australia - Commonwealth	10 Aug 2011	AustLII	3
Howard v Commissioner of Taxation (No 2)	[2011] FCA 1421	Federal Court of Australia	Australia - Commonwealth	14 Dec 2011	AustLII	6
Colonial First State Investments Ltd v Commissioner of Taxation	[2011] FCA 16; (2011) 192 FCR 298	Federal Court of Australia	Australia - Commonwealth	18 Jan 2011	AustLII	18
Thomas Nominees Pty Ltd v Thomas	[2010] QSC 417; (2010) 80 ATR 828	Supreme Court of Queensland	Australia - Queensland	11 Nov 2010	AustLII	7
Clark v Inglis	[2010] NSWCA 144; 79 ATR 447; [2010] ATC 20-194	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	29 Jun 2010	AustLII	11
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation	[2010] HCA 10; (2010) 240 CLR 481; (2010) 264 ALR 436; (2010) 75 ATR 1; (2010) 84 ALJR 266; [2010] ATC 20-170	High Court of Australia	Australia - Commonwealth	circa 2010	AustLII	78
Forrest v Commissioner of Taxation	[2010] FCAFC 6; (2010) 78 ATR 417; [2010] ATC 20-163	Federal Court of Australia	Australia - Commonwealth	5 Feb 2010	AustLII	13
[2009] 2 All Er 683	[2009] 2 All ER 683		United Kingdom	circa 2009	LexisNexis	2
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; (2008) 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII	154
ABB Australia Pty Ltd v FCT	[2007] FCA 1063; (2007) 162 FCR 189; (2007) 66 ATR 460	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII	20
GE Capital Finance Pty Ltd v FCT	[2007] FCA 558; (2007) 159 FCR 473; (2007) 66 ATR 447	Federal Court of Australia	Australia - Commonwealth	19 Apr 2007	AustLII	9
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	30
Orr v Wendt	[2005] WASCA 199	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	21 Oct 2005	AustLII	7
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
NT86/10522 and Commissioner of Taxation	[1990] AATA 178; 21 ATR 3594	Administrative Appeals Tribunal	Australia	7 Aug 1990	AustLII	2
Bosanquet v Allen (Inspector of Taxes); Carver v Duncan (Inspector of Taxes)	[1985] AC 1082; [1985] 2 WLR 1010		United Kingdom	circa 1985	LexisNexis / Westlaw	13
FCT v Walsh	[1983] FCA 132; (1983) 48 ALR 253; 69 FLR 240; (1983) 14 ATR 399	Federal Court of Australia	Australia - Commonwealth	5 Jul 1983	AustLII	19
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
FCT v Everett	[1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII	195
[1970] AC 508; [1968] 3 All Er 785	[1970] AC 508; [1968] 3 All ER 785		United Kingdom	circa 1968	LexisNexis / Westlaw	118
Stewart Dawson Holdings Pty Ltd v Commissioner of Taxation	(1965) 39 ALJR 300		Australia	circa 1965		9
McBride v Hudson	[1962] HCA 5; 107 CLR 604; [1963] ALR 226; 35 ALJR 439	High Court of Australia	Australia - Commonwealth	9 Feb 1962	AustLII	41
Upton v Brown	[1884] UKLawRpCh 90; (1884) 26 Ch D 588	Court of Chancery	United Kingdom	22 Mar 1884	CommonLII	11
522 All Er 790	522 All ER 790		United Kingdom	circa 1985	LexisNexis	2
5 Act 2011	5 Act 2011		United Kingdom	circa 2011		6

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