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Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation     75

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re EM McPherson Settlement	[2024] VSC 744	Supreme Court of Victoria	Australia - Victoria	4 Dec 2024	AustLII
David & Ros Carr Holdings Pty Ltd v Ritossa	[2024] NSWSC 1125	Supreme Court of New South Wales	Australia - New South Wales	5 Sep 2024	AustLII
Karina Surjadi Family Trust v Chief Commissioner of State Revenue	[2024] NSWCATAD 114	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	1 May 2024	AustLII
Whimp v Scaglia	[2024] NSWSC 432	Supreme Court of New South Wales	Australia - New South Wales	23 Apr 2024	AustLII
Watts v New South Wales (NSW Police Force)	[2024] NSWPIC 179	Personal Injury Commission of New South Wales	Australia - New South Wales	10 Apr 2024	AustLII
Bendel and Commissioner of Taxation (Taxation)	[2023] AATA 3074	Administrative Appeals Tribunal	Australia	28 Sep 2023	AustLII		2
Koh v Samuel Conrad Buckeridge as executor of the estate of Leonard Walter Buckeridge [No 3]	[2023] WASC 42	Supreme Court of Western Australia	Australia - Western Australia	28 Mar 2023	AustLII		1
BBlood Enterprises Pty Ltd v Commissioner of Taxation	[2022] FCA 1112; 114 ATR 851	Federal Court of Australia	Australia - Commonwealth	19 Sep 2022	AustLII		9
Commissioner of Taxation v Carter	[2022] HCA 10; (2022) 274 CLR 304; (2022) 399 ALR 521; (2022) 96 ALJR 325	High Court of Australia	Australia - Commonwealth	6 Apr 2022	AustLII		15
Peter Greensill Family Co Pty Ltd v Commissioner of Taxation	[2021] FCAFC 99; 285 FCR 410	Federal Court of Australia	Australia - Commonwealth	10 Jun 2021	AustLII		7
Mabbitt & Mabbitt	[2021] FCCA 675	Federal Circuit Court of Australia	Australia	7 Apr 2021	AustLII
Quach v Australian Health Practitioner Regulation Agency	[2021] FCA 313	Federal Court of Australia	Australia - Commonwealth	31 Mar 2021	AustLII		9
Re Cecil Investments Pty Ltd	[2021] NSWSC 211	Supreme Court of New South Wales	Australia - New South Wales	9 Mar 2021	AustLII		5
Advanced Holdings Pty Ltd as trustee for The Demian Trust v Commissioner of Taxation	[2020] FCA 1479	Federal Court of Australia	Australia - Commonwealth	15 Oct 2020	AustLII		3
Carter v Commissioner of Taxation	[2020] FCAFC 150; (2020) 279 FCR 83	Federal Court of Australia	Australia - Commonwealth	10 Sep 2020	AustLII		7
Peter Greensill Family Co Pty Ltd (trustee) v Commissioner of Taxation	[2020] FCA 559	Federal Court of Australia	Australia - Commonwealth	28 Apr 2020	AustLII		4
R v Ayrton	[2020] NSWDC 45	District Court of New South Wales	Australia - New South Wales	6 Mar 2020	AustLII		1
Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust	[2019] FCAFC 226; (2019) 273 FCR 567	Federal Court of Australia	Australia - Commonwealth	16 Dec 2019	AustLII		22
Peter Donkin; Krystiana Donkin, Nerida McKnight; Adeline Donkin; Joshua Donkin and Joshline Investments ATF Joshline Family Trust and Commissioner of Taxation (Taxation)	[2019] AATA 6746	Administrative Appeals Tribunal	Australia	10 Dec 2019	AustLII
Commissioner of State Revenue v The Optical Superstore Pty Ltd	[2019] VSCA 197; (2019) 110 ATR 651	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	12 Sep 2019	AustLII		6
Castagna v R; Agius v R	[2019] NSWCCA 114; (2019) 278 A Crim R 194	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	5 Jun 2019	AustLII		8
Health Care Complaints Commission v Petros	[2019] NSWCATOD 83	New South Wales Civil and Administrative Tribunal - Occupational Division	Australia - New South Wales	28 May 2019	AustLII		5
TD 2019/14 - Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens?	[2019] ATOTD TD2019/14	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TD 2019/14 - Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens?	[2019] ATOTD 14	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Re Anloma Pty Ltd	[2018] NSWSC 1818	Supreme Court of New South Wales	Australia - New South Wales	28 Nov 2018	AustLII		1
VWA v Paper Australia Pty Ltd	[2018] VMC 1	Magistrates' Court of Victoria	Australia - Victoria	12 Jan 2018	AustLII
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee	[2018] ATOTD TD2018/9	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/6 - Income tax: trust vesting - consequences of a trust vesting	[2018] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee	[2018] ATOTD 9	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/6 - Income tax: trust vesting - consequences of a trust vesting	[2018] ATOTR TR2018/6	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
Hart v Commissioner of Taxation (No 4)	[2017] FCA 572	Federal Court of Australia	Australia - Commonwealth	26 May 2017	AustLII		4
Zappia v Commissioner of Taxation	[2017] FCA 390	Federal Court of Australia	Australia - Commonwealth	19 Apr 2017	AustLII		2
Osborne v R; R v Osborne	[2017] NSWCCA 11	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	17 Feb 2017	AustLII		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		21
TVKS and Commissioner of Taxation (Taxation)	[2016] AATA 1010	Administrative Appeals Tribunal	Australia	9 Dec 2016	AustLII		1
Soo v Soo	[2016] NSWSC 1666	Supreme Court of New South Wales	Australia - New South Wales	25 Nov 2016	AustLII		3
Elecnet (Aust) Pty Ltd (as Trustee for the Electrical Industry Severance Scheme) v Commissioner of Taxation of the Commonwealth of Australia	[2016] HCATrans 237	High Court of Australia	Australia - Commonwealth	11 Oct 2016	AustLII
TD 2016/19 - Income tax: is a beneficiary of a trust entitled to a deduction under section 25-35 of the Income Tax Assessment Act 1997 for the amount of an unpaid present entitlement to trust income that the beneficiary has purported to write off as a bad debt?	[2016] ATOTD TD2016/19	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
TD 2016/19 - Income tax: is a beneficiary of a trust entitled to a deduction under section 25-35 of the Income Tax Assessment Act 1997 for the amount of an unpaid present entitlement to trust income that the beneficiary has purported to write off as a bad debt?	[2016] ATOTD 19	Australian Taxation Office	Australia - Commonwealth	circa 2016	AustLII
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq); Commissioner of Taxation v Muller & Dunn as Liquidators of Australian Building Systems Pty Ltd (in liq)	[2015] HCA 48; (2015) 257 CLR 544; (2015) 326 ALR 590; (2015) 90 ALJR 151; (2015) 102 ATR 359; (2015) 110 ACSR 228	High Court of Australia	Australia - Commonwealth	10 Dec 2015	AustLII		28
Thomas v Commissioner of Taxation	[2015] FCA 968; 101 ATR 576	Federal Court of Australia	Australia - Commonwealth	31 Aug 2015	AustLII		12
Pty Ltd ATF ROVI Investments Unit Trust v The Chief Commissioner of State Revenue	[2015] NSWCATAD 123	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	18 Jun 2015	AustLII		1
Segelov v Ernst & Young Services Pty Ltd	[2015] NSWCA 156; (2015) 89 NSWLR 431	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	9 Jun 2015	AustLII		43
Commissioner of Taxation v Moignard	[2015] FCA 143; (2015) 228 FCR 456; (2015) 65 AAR 251; (2015) 146 ALD 142	Federal Court of Australia	Australia - Commonwealth	3 Mar 2015	AustLII		5
Confidential and Commissioner of Taxation	[2014] AATA 952	Administrative Appeals Tribunal	Australia	19 Dec 2014	AustLII		1
Wellington Capital Ltd v Australian Securities & Investments Commission	[2014] HCATrans 198	High Court of Australia	Australia - Commonwealth	9 Sep 2014	AustLII
Cameron v Jeffress	[2014] NSWSC 702	Supreme Court of New South Wales	Australia - New South Wales	30 May 2014	AustLII		6
Re Lambert and FCT	[2013] AATA 442	Administrative Appeals Tribunal	Australia	27 Jun 2013	AustLII		3
Sayden Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWCA 111; (2013) 83 NSWLR 700; (2013) 95 ATR 287	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	10 May 2013	AustLII		6
H & R Super Fund v Commissioner of Taxation	[2012] FCA 1052	Federal Court of Australia	Australia - Commonwealth	26 Sep 2012	AustLII		1
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		14
Hopkins and Commissioner of Taxation	[2012] AATA 324	Administrative Appeals Tribunal	Australia	31 May 2012	AustLII
Confidential and Commissioner of Taxation	[2012] AATA 178; [2012] ATC 1-044; (2012) 88 ATR 222	Administrative Appeals Tribunal	Australia	23 Mar 2012	AustLII		8
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 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
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	circa 2012	AustLII
TD 2012/22 - Income tax: for the purposes of paragraph 97(1)(a) of the Income Tax Assessment Act 1936 is a beneficiary's share of the net income of a trust estate worked out by reference to the proportion of the income of the trust estate to which the beneficiary is presently entitled?	[2012] ATOTD TD2012/22	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TD 2012/22 - Income tax: for the purposes of paragraph 97(1)(a) of the Income Tax Assessment Act 1936 is a beneficiary's share of the net income of a trust estate worked out by reference to the proportion of the income of the trust estate to which the beneficiary is presently entitled?	[2012] ATOTD 22	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Leighton v Commissioner of Taxation	[2011] FCAFC 96	Federal Court of Australia	Australia - Commonwealth	10 Aug 2011	AustLII		3
Re Greenhatch and Commissioner of Taxation	[2011] AATA 479; (2011) 80 ATR 480	Administrative Appeals Tribunal	Australia	8 Jul 2011	AustLII		1
DPP (Cth) v Kamal	[2011] WASCA 55; (2011) 248 FLR 64; (2011) 206 A Crim R 397	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Mar 2011	AustLII		26
Commissioner of Taxation v David Clark; Commissioner of Taxation v Helen Clark	[2011] FCAFC 5; (2011) 190 FCR 206; (2011) 79 ATR 550; [2011] ATC 20-236	Federal Court of Australia	Australia - Commonwealth	21 Jan 2011	AustLII		26
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
Allen's Asphalt Staff Superannuation Fund) v FCT	[2010] FCA 1276	Federal Court of Australia	Australia - Commonwealth	19 Nov 2010	AustLII		3
Thomas Nominees Pty Ltd v Thomas	[2010] QSC 417; (2010) 80 ATR 828	Supreme Court of Queensland	Australia - Queensland	11 Nov 2010	AustLII		7
Leighton v Commissioner of Taxation	[2010] FCA 1086	Federal Court of Australia	Australia - Commonwealth	6 Oct 2010	AustLII		2
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
Application of NSFT Pty Ltd	[2010] NSWSC 380	Supreme Court of New South Wales	Australia - New South Wales	5 May 2010	AustLII		6
TR 2010/3 - Income tax: Division 7A loans: trust entitlements	[2010] ATOTR TR2010/3	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
It 331 - Trustees and Beneficiaries : Adjustments To Estate Income As Returned To Arrive AT Net Income of Estate for the Purposes of Section 95	[1967] ATOITR IT331	Australian Taxation Office	Australia - Commonwealth	18 Oct 1967	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Bar Exam"	[2022] NSWBarAssocNews 73	Editors	Australia	circa 2022	AustLII
"Why We Use Private Trusts in Australia: The Income Tax Dimension Explained"	(2019) 41 Sydney Law Review 217	Evans, Alex C	Australia	circa 2019	AustLII
"Trusts and Statutes"	(2015) 39 Melbourne University Law Review 629	R French	Australia	circa 2015	AustLII		7
"1984-2014: The Life of the (Non-constructive) Trust in the High Court"	(2015) 36 Adelaide Law Review 179	Dal Pont, G E	Australia	circa 2015	AustLII		1
"The Law of contracts, trusts and corporations as criteria of tax liability"	(2014) 37 Melbourne University Law Review 834	Gummow, William	Australia	circa 2014	AustLII
"Tax is more than numbers - but it is also more than tax: the interrelationship between tax law and other areas of law, and the consequences on teaching, drafting and interpreting tax laws" (FCA)	[2011] FedJSchol 26	Gordon, Justice Michelle	Australia	circa 2011	AustLII
"The interrelationship between tax law and other areas of law, and the consequences on teaching, drafting and interpreting tax laws" (FCA)	[2011] FedJSchol 1	Gordon, Justice Michelle	Australia	circa 2011	AustLII