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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Commissioner of Taxation (NSW) v Stevenson |
[1937] HCA 72; |
High Court of Australia | Australia - Commonwealth | 14 Dec 1937 | AustLII |
|
 37 |
| Swan Brewery Co Ltd v R |
[1913] UKLawRpAC 58; |
United Kingdom | 16 Dec 1913 | CommonLII |
|
24 |
|
| FCT v W E Fuller Pty Ltd |
[1959] HCA 41; |
High Court of Australia | Australia - Commonwealth | 3 Sep 1959 | AustLII |
|
18 |
| Wendt v Orr | [2004] WASC 28 | Supreme Court of Western Australia | Australia - Western Australia | 4 Mar 2004 | AustLII |
|
11 |
| Driffield Gas Light Co, Inre |
[1898] UKLawRpCh 34; |
Court of Chancery | United Kingdom | 2 Mar 1898 | CommonLII |
|
11 |
| Orr v Wendt | [2005] WASCA 199 | Supreme Court of Western Australia - Court of Appeal | Australia - Western Australia | 21 Oct 2005 | AustLII |
|
7 |
| Nicholas v Commissioner of Taxes (Vic) |
[1940] UKPCHCA 2; |
Privy Council | Australia - Commonwealth | 25 Apr 1940 | AustLII |
|
7 |
| Hopper v Hopper | [2008] EWCA Civ 1417 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 12 Dec 2008 | BAILII |
|
5 |
| Parker (decd), In re; Bagot's Executors & Trustee Co Ltd v King |
[1948] SAStRp 1; |
Supreme Court of South Australia | Australia - South Australia | 4 Jan 1948 | AustLII |
|
5 |
| Redbank Meatworks Pty Ltd v Commissioner of Taxes (Q) |
[1944] HCA 19; |
High Court of Australia | Australia - Commonwealth | 28 Jul 1944 | AustLII |
|
5 |
| Webb v FCT | [1922] HCA 27 | High Court of Australia | Australia - Commonwealth | 19 Jun 1922 | AustLII |
|
3 |
| Piercy, In re; Whitwham v Piercy |
[1906] UKLawRpCh 159; |
Court of Chancery | United Kingdom | 6 Dec 1906 | CommonLII |
|
3 |
| Holden v Holden | [2023] EWHC 3292 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 20 Dec 2023 | BAILII |
|
2 |
| Lloyd (decd), Re; Equity Trustes Executors & Agency Co Ltd v Lloyd |
[1960] VicRp 9; |
Australia - Victoria | 21 May 1959 | AustLII |
|
2 |
|
| George Richard Nicholas v The Commissioner of Taxes of Victoria (Australia) | [1940] UKPC 19 | Privy Council | United Kingdom | 25 Apr 1940 | BAILII |
|
2 |
| Taylor's Trusts, In re; Matheson v Taylor |
[1905] UKLawRpCh 50; |
Court of Chancery | United Kingdom | 7 Apr 1905 | CommonLII |
|
2 |
| Wilkinson, Deceased; Elder's Trustee and Executor Co Ltd v Henty, In re |
[1953] VicLawRp 92; |
Australia - Victoria | 15 Dec 1953 | AustLII |
|
1 |
|
| FCT v Hyland | [1926] HCA 55 | High Court of Australia | Australia - Commonwealth | 16 Jun 1926 | AustLII |
|
1 |
| Next Brand Ltd v Revenue & Customs | [2015] UKFTT 175 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Apr 2015 | BAILII |
|
|
| Red Discretionary Trustees v HM Inspector of Taxes | [2003] UKSC SPC00397 | United Kingdom Supreme Court | United Kingdom | 29 Dec 2003 | BAILII |
|
|
| Rowan v Reilly | [1974] WASC 87 | Supreme Court of Western Australia | Australia - Western Australia | 25 Jun 1974 | AustLII |
|
|
| Commissioner of Income-Tax, Bihar v Dalmia Investment Co Ltd |
[1964] INSC 74; |
Supreme Court of India | India | 13 Mar 1964 | LIIofIndia |
|
|
| Commissioner of Income Tax v Macan Markar - NLR - 73 of 41 |
[1939] LKCA 46; |
Sri Lankan Court of Appeal | Sri Lanka | 20 Nov 1939 | AsianLII |
|
|
| In re Keating Estate | [1934] SCR 698 | Supreme Court of Canada | Canada | 15 Jun 1934 | Supreme Court of Canada |
|
|
| Executor Trustee & Agency Co of South Australia Ltd (As Administrator of the Estate of James Henry Gibbon Deceased) v Deputy FCT (SA) | [1928] HCA 32 | High Court of Australia | Australia - Commonwealth | 18 Oct 1928 | AustLII |
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|
| Hooper & Harrison Ltd (in Liq) v FCT | [1923] HCA 56 | High Court of Australia | Australia - Commonwealth | 29 Nov 1923 | AustLII |
|
|
| M'Leod's Trustees v M'Lbod | [1916] ScotLR 422 | United Kingdom - Scotland | 7 Mar 1916 | BAILII |
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|
| Hassell, Deceased Ballarat Trustees, Executors and Agency Co Ltd v Haslem , In re |
[1915] VicLawRp 99; |
Australia - Victoria | 1 Dec 1915 | AustLII |
|
|
|
| Howard's Trustees v Howard | [1907] ScotLR 952 | United Kingdom - Scotland | 18 Jul 1907 | BAILII |
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|
| Blyth's Trustees v Milne | [1905] ScotLR 42_676 | United Kingdom - Scotland | 23 Jun 1905 | BAILII |
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| Gunnis's Trustees v Gunnis | [1903] ScotLR 41_69 | United Kingdom - Scotland | 17 Nov 1903 | BAILII |
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|
| Cunliff's Trustees v Cunliff | [1900] ScotLR 38_134 | United Kingdom - Scotland | 30 Nov 1900 | BAILII |
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| Journal Article Title | Citation(s) | Author | Jurisdiction | Date | Full Text | Citation Index † | |
| - Capital and Income in Trusts: Classification and Apportionment (Report)[2009] EWLC 315 (15 May 2009) | [2009] EWLC 315 | Law Commission | United Kingdom | 15 May 2009 | BAILII |
|
|
| - Apportionment of Trust Receipts and Outgoings | [2003] SLC 124 | Scottish Law Commission | United Kingdom - Scotland | circa 2003 | BAILII |
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|
| Journal Article Title | Citation(s) | Author | Jurisdiction | Date | Full Text | Citation Index † | |
| "Income Taxation - An Institution in Decay" | (1986) 12 Monash University Law Review 77 | Parsons, Ross | Australia | circa 1986 | AustLII |
|
8 |
| "A Judicial Perspective on Tax Reform" | (2011) 35 Melbourne University Law Review 236 | Edmonds, Richard | Australia | circa 2011 | AustLII |
|
|
| "Income Tax Assessment Act, Section 102(1)(B): Trusts for Unmarried Infant Children, The" | (1971-1974) 4 University of Tasmania Law Review 137 | Austin, R P | Australia - Tasmania | circa 1974 | AustLII |
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