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Peter Greensill Family Co Pty Ltd v Commissioner of Taxation   flag 

[2021] FCAFC 99; 285 FCR 410
Federal Court of Australia
Australia - Commonwealth
10th June, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ambulance Employees Association of Western Australia v United Workers' Union [2024] FWCFB 451 Fair Work Commission Australia 6 Dec 2024 AustLII flag
AusNet Services Ltd v Commissioner of Taxation [2024] FCA 90 Federal Court of Australia Australia - Commonwealth 16 Feb 2024 AustLII flag
BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112; 114 ATR 851 Federal Court of Australia Australia - Commonwealth 19 Sep 2022 AustLII flag
TD 2022/13 - Income tax: does Subdivision 855-A (or subsection 768-915(1)) of the Income Tax Assessment Act 1997 disregard a capital gain that a foreign-resident (or temporary-resident) beneficiary of a resident non-fixed trust has because of subsection 115-215(3)? [2022] ATOTD 13 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TD 2022/12 - Income tax: is the source concept in Division 6 of Part III of the Income Tax Assessment Act 1936 relevant in determining whether a non-resident beneficiary of a resident trust, or trustee for that trust, is assessed on an amount of trust capital gain arising under Subdivision 115-C of the Income Tax Assessment Act 1997? [2022] ATOTD TD2022/12 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TD 2022/13 - Income tax: does Subdivision 855-A (or subsection 768-915(1)) of the Income Tax Assessment Act 1997 disregard a capital gain that a foreign-resident (or temporary-resident) beneficiary of a resident non-fixed trust has because of subsection 115-215(3)? [2022] ATOTD TD2022/13 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TD 2022/12 - Income tax: is the source concept in Division 6 of Part III of the Income Tax Assessment Act 1936 relevant in determining whether a non-resident beneficiary of a resident trust, or trustee for that trust, is assessed on an amount of trust capital gain arising under Subdivision 115-C of the Income Tax Assessment Act 1997? [2022] ATOTD 12 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2006 Measures No. 4) Bill 2006 (Cth)
Tax Laws Amendment (2011 Measures No. 5) Bill 2011 (Cth)
Income Tax Assessment Act 1936 (Cth) s95, s95AAA, s95AAB, s95AAC, s96, s97, s98, s102, s118
Income Tax Assessment Act 1997 (Cth) s2.10, s2.15, s2.20, s11.5
Taxation Administration Act 1953 (Cth) s5
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
N & M Martin Holdings Pty Ltd v Commissioner of Taxation [2020] FCA 1186 Federal Court of Australia Australia - Commonwealth 18 Aug 2020 AustLII flag
Peter Greensill Family Co Pty Ltd (trustee) v Commissioner of Taxation [2020] FCA 559 Federal Court of Australia Australia - Commonwealth 28 Apr 2020 AustLII flag
[2020] NSD 1035 [2020] NSD 1035 Canada - Nova Scotia circa 2020 flag
[2020] NSD 1034 [2020] NSD 1034 Canada - Nova Scotia circa 2020 flag
FCT v Resource Capital Fund IV LP [2019] FCAFC 51; (2019) 266 FCR 1 Federal Court of Australia Australia - Commonwealth 2 Apr 2019 AustLII flag
Certain Lloyd ’ s Underwriters v Cross [2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131 High Court of Australia Australia - Commonwealth 12 Dec 2012 AustLII flag
Commissioner of Taxation v Greenhatch [2012] FCAFC 84; (2012) 203 FCR 134; (2012) 88 ATR 560 Federal Court of Australia Australia - Commonwealth 7 Jun 2012 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
ConnectEast Management Ltd v FCT [2009] FCAFC 22; (2009) 175 FCR 110; [2009] ATC 20-095; 75 ATR 101 Federal Court of Australia Australia - Commonwealth 5 Mar 2009 AustLII flag
Carr v Western Australia [2007] HCA 47; (2007) 232 CLR 138; 239 ALR 415; (2007) 82 ALJR 1; (2007) 176 A Crim R 555 High Court of Australia Australia - Commonwealth 23 Oct 2007 AustLII flag
Ganter v Whalland [2001] NSWSC 1101; (2001) 54 NSWLR 122; 28 Fam LR 260 Supreme Court of New South Wales Australia - New South Wales 12 Dec 2001 AustLII flag
Esso Australia Resources Ltd v Commissioner of Taxation [1998] FCA 1655; (1998) 83 FCR 511; (1998) 159 ALR 664; 40 ATR 513 Federal Court of Australia Australia - Commonwealth 22 Dec 1998 AustLII flag
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41 High Court of Australia Australia - Commonwealth circa 1998 AustLII flag
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag
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 flag
FCT v Angus [1961] HCA 18; (1961) 105 CLR 489; [1961] ALR 484; (1961) 12 ATD 277; (1961) 35 ALJR 36; 8 AITR 201 High Court of Australia Australia - Commonwealth 14 Apr 1961 AustLII flag
FCT v Belford [1952] HCA 73; (1952) 88 CLR 589; [1953] ALR 30; (1952) 10 ATD 105; (1952) 5 AITR 392 High Court of Australia Australia - Commonwealth 19 Dec 1952 AustLII flag

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