Craig v FCT 24

[1945] HCA 1; (1945) 70 CLR 441; [1945] ALR 105

High Court of Australia

Australia - Commonwealth

6th April, 1945

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Harris and Harris	[1991] FamCA 124; (1991) 104 FLR 458; [1991] FLC 92-254; (1991) 15 Fam LR 26	Family Court of Australia	Australia	9 Sep 1991	AustLII	216
FCT v St Helens Farm (ACT) Pty Ltd	[1981] HCA 4; (1981) 146 CLR 336	High Court of Australia	Australia - Commonwealth	10 Feb 1981	AustLII	179
Australian Securities and Investments Commission v Carey (No 6)	[2006] FCA 814; (2006) 153 FCR 509; 233 ALR 475; (2006) 58 ACSR 141; 24 ACLC 814; 63 ATR 524	Federal Court of Australia	Australia - Commonwealth	29 Jun 2006	AustLII	88
Australian Securities and Investments Commission v Lewski	[2018] HCA 63; (2018) 266 CLR 173; (2018) 362 ALR 286; 132 ACSR 403	High Court of Australia	Australia - Commonwealth	13 Dec 2018	AustLII	25
VBN and Australian Prudential Regulation Authority	[2006] AATA 710; (2006) 92 ALD 259	Administrative Appeals Tribunal	Australia	25 Jul 2006	AustLII	20
Commissioner for Probate Duties (Vic) v Mitchell	[1960] HCA 54; (1960) 105 CLR 126; [1961] ALR 2; 34 ALJR 193	High Court of Australia	Australia - Commonwealth	10 Aug 1960	AustLII	13
TVW Enterprises Ltd v Queensland Press Ltd	[1983] VicRp 112; [1983] 2 VR 529; (1983) 7 ACLR 821; (1983) 1 ACLC 874		Australia - Victoria	12 Apr 1983	AustLII	11
Commissioner of Stamp Duties (NSW) v Bradhurst	[1950] HCA 17; (1950) 81 CLR 199	High Court of Australia	Australia - Commonwealth	8 Jun 1950	AustLII	10
Ex parte Coote	[1948] NSWStRp 74; (1948) 49 SR (NSW) 179; 66 WN (NSW) 28	Supreme Court of New South Wales	Australia - New South Wales	16 Nov 1948	AustLII	8
Eastgate v Equity Trustees Executors and Agency Co Ltd	[1964] HCA 14; (1964) 110 CLR 275; [1964] ALR 1063; 37 ALJR 479	High Court of Australia	Australia - Commonwealth	4 Mar 1964	AustLII	7
Dover v Lewkovitz (RLD)	[2013] NSWADTAP 22	Administrative Decisions Tribunal	Australia - New South Wales	17 May 2013	AustLII	2
LionOre Australia (Avalon) Pty Ltd v Commissioner of State Revenue	[2006] WASAT 250; 64 ATR 249	State Administrative Tribunal of Western Australia	Australia - Western Australia	24 Aug 2006	AustLII	2
Octavius Securities & Investments v Zerbe	[2019] VCC 1752	County Court of Victoria	Australia - Victoria	6 Nov 2019	AustLII	1
Octavius Securities & Investments v Garry Zerbe	[2019] VCC 794	County Court of Victoria	Australia - Victoria	11 Jun 2019	AustLII	1
TVKS and Commissioner of Taxation (Taxation)	[2016] AATA 1010	Administrative Appeals Tribunal	Australia	9 Dec 2016	AustLII	1
Hutchinson v Commissioner of Probate Duties (Vic)	[1977] VicRp 39; [1977] VR 323; [1977] AEGR 66		Australia - Victoria	7 Jun 1977	AustLII	1
Commissioner of Stamp Duties v Bradhurst	[1950] ArgusLawRp 45; (1950) 57 ALR 425	Argus Law Reports	Australia	8 Jun 1950	AustLII	1
Thomson v FCT	[1949] HCA 63; 80 CLR 344; [1950] ALR 11	High Court of Australia	Australia - Commonwealth	16 Dec 1949	AustLII	1
TD 2009/19 - Income tax: does a taker in default of trust capital have an 'interest in the trust capital' for the purposes of CGT event E8 in section 104-90 of the Income Tax Assessment Act 1997?	[2009] ATOTD 19	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TD 2009/19 - Income tax: does a taker in default of trust capital have an 'interest in the trust capital' for the purposes of CGT event E8 in section 104-90 of the Income Tax Assessment Act 1997?	[2009] ATOTD TD2009/19	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Hornsby Council v Roads and Traffic Authority of New South Wales	[1994] NSWLEC 130	Land and Environment Court of New South Wales	Australia - New South Wales	26 Aug 1994	AustLII
Hutchinson v Commissioner of Probate Duties (Vic)	[1977] VicRp 39; [1977] VR 323; [1977] AEGR 66		Australia	7 Jun 1977	AustLII
Thomson v Commissioner of Taxation	[1949] ArgusLawRp 116; (1950) 57 ALR 11	Argus Law Reports	Australia	16 Dec 1949	AustLII
In re De Little; Union Trustee Co of Australia Ltd v De Little	[1945] ArgusLawRp 21; (1945) 51 ALR 227	Argus Law Reports	Australia	25 May 1945	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Attorney-General v Watson	[1917] 2 KB 427		United Kingdom	circa 1917	LexisNexis / Westlaw	6
Tennant v Lord Advocate	[1939] AC 207		United Kingdom	circa 1939	LexisNexis / Westlaw	5
Attorney-General v Pearson	(1924) 2 KB 375		United Kingdom	circa 1924	LexisNexis / Westlaw	5
White; Skinner v Attorney-General	[1939] Ch 131	Court of Chancery	United Kingdom	circa 1939	LexisNexis / Westlaw	4
Osborne v FCT	[1921] HCA 10; 29 CLR 169; 27 ALR 158	High Court of Australia	Australia - Commonwealth	13 Apr 1921	AustLII	3
Attorney-General v Wood	[1897] UKLawRpKQB 98; [1897] 2 QB 102		United Kingdom	31 May 1897	CommonLII	3
Dover v Lewkovitz (RLD)	[2013] NSWADTAP 22	Administrative Decisions Tribunal	Australia - New South Wales	17 May 2013	AustLII	2
LionOre Australia (Avalon) Pty Ltd v Commissioner of State Revenue	[2006] WASAT 250; 64 ATR 249	State Administrative Tribunal of Western Australia	Australia - Western Australia	24 Aug 2006	AustLII	2
Attorney-General v Wood	(1897) 76 LT 654		United Kingdom	circa 1897		2
Octavius Securities & Investments v Zerbe	[2019] VCC 1752	County Court of Victoria	Australia - Victoria	6 Nov 2019	AustLII	1
Octavius Securities & Investments v Garry Zerbe	[2019] VCC 794	County Court of Victoria	Australia - Victoria	11 Jun 2019	AustLII	1
TVKS and Commissioner of Taxation (Taxation)	[2016] AATA 1010	Administrative Appeals Tribunal	Australia	9 Dec 2016	AustLII	1
Hutchinson v Commissioner of Probate Duties (Vic)	[1977] VicRp 39; [1977] VR 323; [1977] AEGR 66		Australia - Victoria	7 Jun 1977	AustLII	1
Commissioner of Stamp Duties v Bradhurst	[1950] ArgusLawRp 45; (1950) 57 ALR 425	Argus Law Reports	Australia	8 Jun 1950	AustLII	1
Thomson v FCT	[1949] HCA 63; 80 CLR 344; [1950] ALR 11	High Court of Australia	Australia - Commonwealth	16 Dec 1949	AustLII	1
Barclays Bank Ltd v Attorney-General	(1944) 60 TLR 531		United Kingdom	circa 1944	LexisNexis	1
Jenkins Productions Ltd v Inland Revenue Commissioners	(1944) 60 TLR 546		United Kingdom	circa 1944	LexisNexis	1
TD 2009/19 - Income tax: does a taker in default of trust capital have an 'interest in the trust capital' for the purposes of CGT event E8 in section 104-90 of the Income Tax Assessment Act 1997?	[2009] ATOTD 19	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TD 2009/19 - Income tax: does a taker in default of trust capital have an 'interest in the trust capital' for the purposes of CGT event E8 in section 104-90 of the Income Tax Assessment Act 1997?	[2009] ATOTD TD2009/19	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Hornsby Council v Roads and Traffic Authority of New South Wales	[1994] NSWLEC 130	Land and Environment Court of New South Wales	Australia - New South Wales	26 Aug 1994	AustLII
Hutchinson v Commissioner of Probate Duties (Vic)	[1977] VicRp 39; [1977] VR 323; [1977] AEGR 66		Australia	7 Jun 1977	AustLII
Thomson v Commissioner of Taxation	[1949] ArgusLawRp 116; (1950) 57 ALR 11	Argus Law Reports	Australia	16 Dec 1949	AustLII
In re De Little; Union Trustee Co of Australia Ltd v De Little	[1945] ArgusLawRp 21; (1945) 51 ALR 227	Argus Law Reports	Australia	25 May 1945	AustLII

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