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Commissioner of Taxation v ElecNet (Aust) Pty Ltd (Trustee)   flag  5

[2015] FCAFC 178; (2015) 239 FCR 359; (2015) 329 ALR 310
Federal Court of Australia
Australia - Commonwealth
14th December, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Australian Organic Eggs Pty Ltd [2022] VSC 747 Supreme Court of Victoria Australia - Victoria 5 Dec 2022 AustLII flag 4
Bulow & Bulow (No 3) [2021] FCCA 314 Federal Circuit Court of Australia Australia 15 Mar 2021 AustLII flag 3
Sandini Pty Ltd v Commissioner of Taxation [2017] FCA 287 Federal Court of Australia Australia - Commonwealth 22 Mar 2017 AustLII flag 3
Elecnet (Aust) Pty Ltd (as trustee for Electrical Industry Severance Scheme) v Commissioner of Taxation of Commonwealth of Australia [2016] HCA 51; (2016) 259 CLR 73; (2016) 340 ALR 1; (2016) 91 ALJR 214 High Court of Australia Australia - Commonwealth 21 Dec 2016 AustLII flag 21
Malamit Pty Ltd v WFI Insurance Ltd [2016] NSWSC 1306 Supreme Court of New South Wales Australia - New South Wales 16 Sep 2016 AustLII flag 2

Legislation Cited

Legislation Name Provision
Income Tax Laws Amendment Bill (No 3) 1981 (Cth)
Income Tax Assessment Act 1936 (Cth) s44, s102M, s102N, s102P, s102Q, s102T
Income Tax Rates Act 1986 (Cth) s25
Federal Court Rules 2011 (Cth) s39.32
Taxation Laws Amendment Act (No 4) 1985 (Cth)
Income and Corporation Taxes Act 1988
Unit Trusts Act
Land and Income Tax Act 1954
Land and Income Tax Amendment Act 1960

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
ElecNet (Aust) Pty Ltd (Trustee) v Commissioner of Taxation [2015] FCA 456 Federal Court of Australia Australia - Commonwealth 13 May 2015 AustLII flag 1
BERT Pty Ltd as trustee for the BERT Fund No 2 v Commissioner of Taxation [2013] AATA 584 Administrative Appeals Tribunal Australia 20 Aug 2013 AustLII flag 2
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 flag 12
"Explaining Resulting Trusts" (2008) 124 Law Quarterly Review 72 Law Quarterly Review United Kingdom circa 2008 Westlaw flag 23
Shortall v White [2007] NSWCA 372 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Dec 2007 AustLII flag 11
White v Shortall [2006] NSWSC 1379; 206 FLR 254; (2006) 68 NSWLR 650 Supreme Court of New South Wales Australia - New South Wales 15 Dec 2006 AustLII flag 46
Commissioner of Taxation v Linter Textiles Australia Ltd [2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913 High Court of Australia Australia - Commonwealth 26 Apr 2005 AustLII flag 119
Benson v Cook [2001] FCA 1684; (2001) 114 FCR 542 Federal Court of Australia Australia - Commonwealth 30 Nov 2001 AustLII flag 10
Chief Commissioner of Stamp Duties v Buckle [1998] HCA 4; (1998) 192 CLR 226; (1998) 151 ALR 1; (1998) 72 ALJR 243; 37 ATR 393 High Court of Australia Australia - Commonwealth 23 Jan 1998 AustLII flag 289
Re Harvard Securities [1997] EWHC Comm 371; [1997] 2 BCLC 369; [1998] BCC 567 High Court of England and Wales United Kingdom - England and Wales 20 Jun 1997 BAILII flag 24
"Uncertainty of Subject Matter of Trusts" (1994) 110 Law Quarterly Review 335 Law Quarterly Review United Kingdom circa 1994 Westlaw flag 5
Caboche v Ramsay [1993] FCA 611; (1993) 119 ALR 215; 27 ATR 479 Federal Court of Australia Australia - Commonwealth 13 Dec 1993 AustLII flag 81
Hunter v Moss [1993] EWCA 11 England and Wales Court of Appeal United Kingdom - England and Wales circa 1993 BAILII flag 1
Whitehouse v Carlton Hotel Pty Ltd [1987] HCA 11; (1987) 162 CLR 285; (1987) 70 ALR 251; (1987) 5 ACLC 421; 11 ACLR 715; 61 ALJR 216 High Court of Australia Australia - Commonwealth 7 Apr 1987 AustLII flag 191
Re Transphere Pty Ltd (1986) 5 NSWLR 309; (1986) 10 ACLR 776; 4 ACLC 426 Australia - New South Wales circa 1986 LexisNexis AU flag 35
Re London Wine Co (Shippers) Ltd [1986] PCC 121 Privacy Commissioner of Canada Canada circa 1986 CanLII flag 27
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties [1980] 1 NSWLR 510; 10 ATR 942 Australia - New South Wales circa 1980 LexisNexis AU flag 98
Howard Smith Ltd v Ampol Petroleum Ltd [1974] UKPC 3; [1974] AC 821; [1974] 1 All ER 1126; [1974] 2 WLR 689 Privy Council United Kingdom 14 Feb 1974 BAILII flag 323
"Unit Trusts" (1960) 23 Modern Law Review 129 Modern Law Review United Kingdom circa 1960 HeinOnline flag 5
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
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
Macaura v Northern Assurance Co Ltd [1925] AC 619; [1925] All ER 51; 133 LT 152; 94 LJPC 154 United Kingdom circa 1925 LexisNexis / Westlaw flag 214
Smith v Anderson [1880] UKLawRpCh 211; [1874-1880] All ER 1121; (1880) 15 Ch D 247 United Kingdom 16 Jul 1880 CommonLII flag 177
Sykes v Beadon [1879] UKLawRpCh 54; 11 Ch D 170 United Kingdom 11 Feb 1879 CommonLII flag 19
Child versus Hudson's Bay Co [1723] EngR 8; 24 ER 702; (1723) 2 PWms 207 King's Bench United Kingdom circa 1723 CommonLII flag 3

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