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"Why We Use Private Trusts in Australia: The Income Tax Dimension Explained"   flag 

(2019) 41 Sydney Law Review 217
Evans, Alex C
Sydney Law Review
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s1.2, s1.7, s2.5, s5.5, s9.5, s11.5, s20.10
Taxation Administration Act 1953 (Cth)
Income Tax Assessment Act 1965 (Cth)
Income Tax Assessment Act 1966 (Cth)
Income Tax and Social Services Contribution Assessment Act (No 3) 1964 (Cth)
New Business Tax System (Imputation) Act 2002 (Cth)
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Assets: Is a Safer, More Direct US-style Route Available? ’ (2010) 84 Australian Law Journal 833 Australian Law Journal Australia circa 2010 Legal Online flag
"Unintended consequences: International accounting standards, public unit trusts and the rule against perpetuities" (2006) 80 Australian Law Journal 675 Australian Law Journal Australia circa 2006 Legal Online flag
"Resettlements: Revenue Consequences of Varying Discretionary Trusts" (2005) 79 Australian Law Journal 109 Australian Law Journal Australia circa 2005 Legal Online flag
"The Rule against Perpetuities and Its Application to Unit and Discretionary Trusts" (2007) 14 (3) Australian Property Law Journal 225 Australian Property Law Journal Australia circa 2007 LexisNexis AU flag
"Fact or Fiction? A Sustainable Tax Transparent Form for Closely Held Business in Australia" (2009) 24 (3) Australian Tax Forum 373 Australian Tax Forum Australia circa 2009 flag
My Losses: Are the Loss Restriction Rules Applying to Australia's Tax Transparent Companies Adequate?' (2008) 23 (2) Australian Tax Forum 125 Australian Tax Forum Australia circa 2008 flag
"Are Asset Revaluation Reserve Distributions “ Ordinary Income ” for Discretionary Beneficiaries?" (2005) 20 Australian Tax Forum 3 Australian Tax Forum Australia circa 2005 flag
(2000) 15 (4) Australian Tax Forum 427 (2000) 15 (4) Australian Tax Forum 427 Australian Tax Forum Australia circa 2000 flag
"The Design Elements of Flow Through Taxation" (2019) 48 Australian Tax Review 42 Australian Tax Review Australia circa 2019 Legal Online / Informit flag
"The Design Elements of Entity Taxation" (2018) 47 Australian Tax Review 167 Australian Tax Review Australia circa 2018 Legal Online / Informit flag
(2014) 43 Australian Tax Review 162 (2014) 43 Australian Tax Review 162 Australian Tax Review Australia circa 2014 Legal Online / Informit flag
"Sham Trusts" (2012) 41 Australian Tax Review 119 Australian Tax Review Australia circa 2012 Legal Online / Informit flag
"s Case" (2011) 40 Australian Tax Review 69 Australian Tax Review Australia circa 2011 Legal Online / Informit flag
"The Legislative Origin of Present Entitlement in Australia" (2011) 40 Australian Tax Review 235 Australian Tax Review Australia circa 2011 Legal Online / Informit flag
"Dissecting trusts and trusteeship: CGT and stamp duty consequences" (2007) 36 Australian Tax Review 201 Australian Tax Review Australia circa 2007 Legal Online / Informit flag
"Are transparent companies the way of the future for Australia?" (2006) 35 Australian Tax Review 200 Australian Tax Review Australia circa 2006 Legal Online / Informit flag
"Taxing liquidation distributions: an assessment of Australian deemed dividend and capital gains regimes and how they interrelate" (2005) 34 Australian Tax Review 88 Australian Tax Review Australia circa 2005 Legal Online / Informit flag
"Towards flow through taxation of Ltd partnerships: It's time to repeal Division 5A" (2003) 32 Australian Tax Review 171 Australian Tax Review Australia circa 2003 Legal Online / Informit flag
"Sham and substance" (1999) 28 Australian Tax Review 197 Australian Tax Review Australia circa 1999 Legal Online / Informit flag
"Ltd Liability Co: A Study of the Emerging Entity, The" (1992) 47 Business Lawyer 375 Business Lawyer United States circa 1992 HeinOnline flag
"Subchapter S: Vive le Difference!" (2014) 18 Chapman Law Review 65 Chapman Law Review United States circa 2014 HeinOnline / LexisNexis flag
Crowther, In re; Midgley v Crowther [1895] UKLawRpCh 67; [1895] 2 Ch 56 Court of Chancery United Kingdom 1 May 1895 CommonLII flag
Chancellor, In re; Chancellor v Brown [1884] UKLawRpCh 61; 26 Ch D 42 Court of Chancery United Kingdom 21 Feb 1884 CommonLII flag
Hart v FCT [2018] FCAFC 61; (2018) 261 FCR 406 Federal Court of Australia Australia - Commonwealth 20 Apr 2018 AustLII flag
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 flag
Dwight v Commissioner of Taxation [1992] FCA 178; (1992) 37 FCR 178; 107 ALR 407; (1992) 23 ATR 236 Federal Court of Australia Australia - Commonwealth 29 Apr 1992 AustLII flag
Sharrment Pty Ltd v Official Trustee [1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag
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 flag
"Relation and Integration of Individual and Corporate Income Taxes, The" (1981) 94 Harvard Law Review 717 Harvard Law Review United States circa 1981 HeinOnline / LexisNexis flag
"Trusteeship in Modern Business" (1929) 42 Harvard Law Review 1048 Harvard Law Review United States circa 1929 HeinOnline / LexisNexis flag
Rinehart v Hancock Prospecting Pty Ltd [2019] HCA 13; (2019) 267 CLR 514; (2019) 366 ALR 635; (2019) 93 ALJR 582 High Court of Australia Australia - Commonwealth 8 May 2019 AustLII flag
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 flag
Raftland Pty Ltd v FCT [2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag
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 flag
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 flag
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
Tindal v FCT [1946] HCA 26; 72 CLR 608; [1946] ALR 369; 8 ATD 152 High Court of Australia Australia - Commonwealth 23 Aug 1946 AustLII flag
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 flag
Gartside v Inland Revenue Commissioners [1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277 House of Lords United Kingdom 13 Dec 1967 BAILII flag
[2005] Irc 1986 [2005] IRC 1986 Industrial Relations Court of Australia Australia circa 1986 AustLII flag
"The Position of Women in Family Dealing: The Australian Case" (1987) 15 (3) International Journal of the Sociology of Law 309 International Journal of the Sociology of Law circa 1987
(2011) 22 Journal of Banking and Finance Law and Practice 251 (2011) 22 Journal of Banking and Finance Law and Practice 251 Journal of Banking and Finance Law and Practice Australia circa 2011 Legal Online flag
"The trust: Evolution from guardian to risk-taker, and how a lagging insolvency law framework has left financiers and other stakeholders in peril" (2009) 20 Journal of Banking and Finance Law and Practice 279 Journal of Banking and Finance Law and Practice Australia circa 2009 Legal Online flag
"The Birth of the Trading Trust" (2011) 5 Journal of Equity 1 Journal of Equity Australia circa 2011 LexisNexis AU flag
"Are the Lights Changing for Discretionary Trusts?" (2010) 84 (1/2) Law Institute Journal 34 Law Institute Journal Australia - Victoria circa 2010 flag
"Dissatisfied Beneficiaries: Challenging Discretionary Trustees" (2009) 83 (2) Law Institute Journal 54 Law Institute Journal Australia - Victoria circa 2009 flag
"Of Sham and Other Lessons for Australian Revenue Law" (2008) 32 Melbourne University Law Review 861 Melbourne University Law Review Australia circa 2008 AustLII flag
Hancock v Rinehart [2015] NSWSC 646; (2015) 106 ACSR 207 Supreme Court of New South Wales Australia - New South Wales 28 May 2015 AustLII flag
Welker v Rinehart (No 10) [2012] NSWSC 1330 Supreme Court of New South Wales Australia - New South Wales 31 Oct 2012 AustLII flag
Re Hammond; Hammond v Hammond [1903] NSWStRp 61; (1903) 3 SR (NSW) 270; 20 WN (NSW) 123 Supreme Court of New South Wales Australia - New South Wales 19 Jun 1903 AustLII flag
Webb v Webb and Thompson [1901] NSWStRp 101; (1901) 1 SR (NSW) 32 Supreme Court of New South Wales Australia - New South Wales 26 Nov 1901 AustLII flag
Rinehart v Hancock [2013] NSWCA 326 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 3 Oct 2013 AustLII flag
Rinehart v Welker [2012] NSWCA 95; (2012) 95 NSWLR 221 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 20 Apr 2012 AustLII flag
"Reforming the Taxation of Trusts: Piercing Together the Mosaic" (2013) 35 Sydney Law Review 187 Sydney Law Review Australia circa 2013 AustLII flag
"Domesticating Tax Reform: The Family in Australian Tax and Transfer Law" (1999) 21 Sydney Law Review 453 Sydney Law Review Australia circa 1999 AustLII flag
"Shams, Reimbursement Agreements and the Return of Economic Equivalence?" (2008) 43 Taxation in Australia 21 Taxation in Australia Australia circa 2008 flag
"The Future Taxation of Trusts in Australia – A Proposal" (2003) 38 (5) Taxation in Australia 244 Taxation in Australia Australia circa 2003 flag
"Tax Analysis: The New CGT Legislation: More Certainty, but Technical and Policy Problems Persist" (1999) 33 (8) Taxation in Australia 418 Taxation in Australia Australia circa 1999 flag
"Present Entitlement and Trust Accounting" (1983) 17 Taxation in Australia 850 Taxation in Australia Australia circa 1983 flag
Morrissey v Commissioner 296 US 344; 80 L Ed 263; 56 SCt 289 United States Supreme Court United States 16 Dec 1935 WorldLII flag
Hardoon v Belilios [1901] AC 118 United Kingdom circa 1901 LexisNexis / Westlaw flag
FCT v Thomas (2018) 357 ALR 445 Australia circa 2018 LexisNexis AU flag

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