Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Greenhatch [2012] FCAFC 84 Citation: Commissioner of Taxation v Greenhatch [2012] FCAFC 84
Appeal from: Re Kevin Greenhatch and Commissioner of Taxation [2011] AATA 479
Parties: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v KEVIN GREENHATCH
File number: VID 843 of 2011
Judges: EDMONDS, GREENWOOD AND ROBERTSON JJ
Date of judgment: 7 June 2012
Catchwords: TAXATION – income tax – discretionary trusts – apportionment of trust capital gains – how capital gain to be calculated under subdivision 115-C of the Income Tax Assessment Act 1997 (Cth) – whether "part" in s 115-215(3)(b) involves proportional concept
Legislation: Income Tax Assessment Act 1936 (Cth) s 95, 97 Income Tax Assessment Act 1997 (Cth) ss 6-10, 102-5, 115-200, 115-210, 115-215
Cases cited: Commissioner of Taxation v Bamford (2010) 240 CLR 481 followed Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 referred to Zeta Force Pty Ltd v Federal Commissioner of Taxation (1998) 84 FCR 70 followed
Date of hearing: 16 February 2012
Place: Sydney (heard in Melbourne)
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 42
Counsel for the Applicant: Mr SH Steward SC with Ms ML Baker
Solicitor for the Applicant: ATO Legal Services Branch
Counsel for the Respondent: Mr GR Davies QC with Mr MY Bearman
Solicitor for the Respondent: Harwood Andrews Lawyers
IN THE FEDERAL COURT OF AUSTRALIA VICTORIA DISTRICT REGISTRY GENERAL DIVISION VID 843 of 2011
ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL
BETWEEN: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate