Federal Court of Australia
3 - i NEL' {,
CATCHWORDS Income Tax (Cwlth) - alzenation of income for short periods - right to receive income from property - nature of transfer of yight to receive future income under a lease - whether right
may "terminate before the prescribed date".
Income Tax Assessment Act 1936 5.102
Federal Commissioner of Taxation v. Galland (1984) 84 A.T.C. 4890
Federal Commissioner of Taxation v. Everett (1980) 143 C.L.R. 440
Shepherd v. Federal Commissioner of Taxation (1965) 113 C.L.R. 385
Norman v. Federal Commissioner of Taxation (1963) 109 C.L.R. 9
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
and
DOUGLAS FRANKLIN BOOTH
V. No. G 27 of 1986 V. No. G 270 of 1986
Northrop, Jenkinson and Burchett JJ. 6 October 1986
Melbourne
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'
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY
wee ~~ ru
GENERAL DIVISION
V. No.
G 270 of 1986
ON APPEAL FROM THE SUPREME COURT OF VICTORIA
BETWEEN : THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA and DOUGLAS FRANKLIN BOOTH COURT: NORTHROP, JENKINSON AND BURCHETT JJ.
DATE: 6 OCTOBER 1986
PLACE: MELBOURNE
MINUTES OF ORDER
THE COURT ORDERS THAT:
1. The appeal be allowed with costs.
2. The order of the Supreme Court of
February 1986 be set aside and in lieu
following order is made:-
Appellant
Respondent
Victoria made 3 thereof the
(1) The appeal to the Supreme Court be dismissed with
costs.
(ii) The assessment of the Commissioner of Taxation be
affirmed.
(Settlement and entry of orders is dealt with in 0.36 of the
Rules of Court.)
IN THE FEDERAL COURT OF AUSTRALIA
) ) VICTORTA DISTRICT REGISTRY ) V. No. G 27 of 1986 ) V. No. G 270 of 1986 )
GENERAL DIVISION
ON APPEAL FROM THE SUPREME COURT OF VICTORIA
BETWEEN :
THE COMMISSTONER OF TAXATION
OF THE COMMONWEALTH OF AUSTRALIA Appellant and DOUGLAS FRANKLIN BOOTH Respondent
COURT: NORTHROP, JENKINSON AND BURCHETT Jd.
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