Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Leighton v Commissioner of Taxation [2010] FCA 1086
Citation: Leighton v Commissioner of Taxation [2010] FCA 1086
Parties: NORMAN LEIGHTON AS TRUSTEE OF THE LEIGHTON FAMILY TRUST v COMMISSIONER OF TAXATION
File number(s): VID 581 of 2009 VID 582 of 2009 VID 583 of 2009 VID 584 of 2009 VID 585 of 2009 VID 586 of 2009
Judge: GORDON J
Date of judgment: 6 October 2010
Catchwords: TAXATION – non-resident for income tax purposes – definition of "trustee" – whether Commissioner of Taxation entitled to assess non-resident individual as a trustee of the net income of a trust estate under former s 98(3) of the Income Tax Assessment Act 1936 (Cth)
Legislation: Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth)
Cases cited: Commissioner of Taxation v Bamford (2010) 264 ALR 436 Commissioner of Taxation v Everett (1980) 143 CLR 440 Deputy Commissioner of Taxation v Richard Walter Pty Limited (1995) 183 CLR 168 Executor Trustee & Agency Company of South Australia Limited v Federal Commissioner of Taxation (1932) 48 CLR 26 Federal Commissioner of Taxation v Harmer (1990) 24 FCR 237 Harmer v Commissioner of Taxation (1989) 91 ALR 550 Hospital Products Ltd v United States Surgical Corporation (1984) 156 CLR 41 Howey v Federal Commissioner of Taxation (1930) 44 CLR 289 J Rowe & Son Pty Ltd v Federal Commissioner of Taxation (1971) 124 CLR 421 Manning v Federal Commissioner of Taxation (1928) 40 CLR 506 New Zealand Netherlands Society "Oranje" Inc v Kuys [1973] 2 All ER 1222 Noranda Australia Ltd v Lachlan Resources NL (1988) 14 NSWLR 1 Richardson v Federal Commissioner of Taxation (1932) 48 CLR 192 Spencer v Commonwealth (2010) 269 ALR 233 Tindal v Federal Commissioner of Taxation (1946) 72 CLR 608 Union Fidelity Trustee Company of Australia Ltd v Commissioner of Taxation (1969) 119 CLR 177 WM Kuhnel & Company Limited v Deputy Federal Commissioner of Taxation (South Australia) (1923) 33 CLR 349 Zeta Force Pty Ltd v Commissioner of Taxation (1998) 84 FCR 70
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