Federal Court of Australia
JUDGMENT No. wn Q Sef tn
CATCHWORDS
TAXATION - objections to assessments made pursuant to the Income Tax Assessment Act 1936 (Cth) - Division 6 of Part III - whether income from bank deposit was income of a "trust estate" - s 97 - whether beneficiary "presently entitled" to income of "trust estate" - s 99A - whether beneficiary had "vested and indefeasible interest" income of trust estate - Ss 95A(2).
WORDS AND PHRASES - ""trust" - "presently entitled" - "vested and indefeasible interest"
Income Tax Assessment Act 1936 (Cth) - Division 6 of Part III, s 95A(2), 5s 97, s 99A
Teasdale v Webb (1940) 57 WN (NSW) 151
Commissioner of Stamp Duties (Qld) v Jolliffe (1920) 28 CLR Kauter v Hilton (1953) 90 CLR 86 Garrett v L'Estrange (1917) Ne CER 430 Tito & Ors v Waddell [1977] Ch 106
Quistclose Investments v aRolis: Ratok Ltd [1970] AC 567
Walker & Ors v Corboy & Ors (1990) 19 NSWLR 382 Re Australian Elizabethan Theatre Trust (1991) 30 FCR 491
Henry v Hammond {1913} 2 KB 515 elous; Thomsom v Selous [1901] 1 Ch 921 Brydges v Brydges 8 Ves Jun 120 The Queen v Gough & Anor; Ex parte Australasian Meat Industr Employees' Union (1965) 114 CLR 384
Federal Commissioner of Taxation v Whiting & Ors (1943) 68 CLR Taylor & Anor v The Commissioner of Taxation (Cth) (1970) 119 CLR 444
Federal Commissioner of Taxation v Totledge Pty Limited (1982) 40 ALR 385
Harmer _& Ors v The Commissioner of Taxation (Cth) (1991) 173 CLR 264
Dwight v Commissioner of Taxation (1992) 37 FCR 178
WALSH BAY DEVELOPMENTS PTY LIMITED COMMISSIONER OF TAXATION No. NG 279 of 1993
WALSH BAY DEVELOPMENTS PTY LIMITED and THE MARITIME SERVICES BOARD OF NEW SOUTH WALES v COMMISSIONER OF TAXATION
No. NG 220 of 1994
FOSTER J
5 OCTOBER 1994 SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY
GENERAL DIVISION
BETWEEN:
IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY
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