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Tindal v FCT   flag  29

[1946] HCA 26; 72 CLR 608; [1946] ALR 369; 8 ATD 152
High Court of Australia
Australia - Commonwealth
23rd August, 1946

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Carter [2022] HCA 10; (2022) 274 CLR 304; (2022) 399 ALR 521; (2022) 96 ALJR 325 High Court of Australia Australia - Commonwealth 6 Apr 2022 AustLII flag 14
SCCASP Holdings Pty Ltd as trustee for H&R Super Fund v Commissioner of Taxation [2013] FCAFC 45; (2013) 211 FCR 332; (2013) 95 ATR 274 Federal Court of Australia Australia - Commonwealth 10 May 2013 AustLII flag
Re Greenhatch and Commissioner of Taxation [2011] AATA 479; (2011) 80 ATR 480 Administrative Appeals Tribunal Australia 8 Jul 2011 AustLII flag 1
Leighton v Commissioner of Taxation [2010] FCA 1086 Federal Court of Australia Australia - Commonwealth 6 Oct 2010 AustLII flag 2
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCATrans 37 High Court of Australia Australia - Commonwealth 2 Mar 2010 AustLII flag
Bamford v Commissioner of Taxation [2009] FCAFC 66 Federal Court of Australia Australia - Commonwealth 3 Jun 2009 AustLII flag 2
Azzopardi Haulage Pty Ltd v Azzopardi [2008] VSCA 241; (2008) 21 VR 211 Supreme Court of Victoria - Court of Appeal Australia - Victoria 5 Dec 2008 AustLII flag 5
Murdoch v FCT [2008] FCAFC 86; [2008] ATC 20-031; 68 ATR 490 Federal Court of Australia Australia - Commonwealth 28 May 2008 AustLII flag
Murdoch and Commissioner of Taxation [2007] AATA 1791; 68 ATR 317 Administrative Appeals Tribunal Australia 21 Sep 2007 AustLII flag
FCT v Sun Alliance Investments Pty Ltd (In Liq) [2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955 High Court of Australia Australia - Commonwealth 17 Nov 2005 AustLII flag 53
Sun Alliance Investments Pty Ltd (in liq) v Commissioner of Taxation [2004] FCAFC 11; 134 FCR 102; 55 ATR 112 Federal Court of Australia Australia - Commonwealth 9 Mar 2004 AustLII flag 4
Zeta Force Pty Ltd v FCT [1998] FCA 728 Federal Court of Australia Australia - Commonwealth 29 Jun 1998 AustLII flag 1
Taxation, Federal Commissioner of v Rowe [1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624 High Court of Australia Australia - Commonwealth 29 Apr 1997 AustLII flag 53
FCT v Prestige Motors Pty Ltd [1994] HCA 39; (1994) 181 CLR 1; 123 ALR 306; (1994) 28 ATR 336; (1994) 64 ALJR 634 High Court of Australia Australia - Commonwealth 7 Sep 1994 AustLII flag 59
VT87/2084 and Commissioner of Taxation [1990] AATA 58; 21 ATR 3308 Administrative Appeals Tribunal Australia 14 Mar 1990 AustLII flag
Harmer v FCT [1989] FCA 432; 91 ALR 550; (1989) 20 ATR 1461 Federal Court of Australia Australia - Commonwealth 23 Oct 1989 AustLII flag 18
It 2512 - Income Tax: Financing Unit Trusts [1988] ATOITR IT2512 Australian Taxation Office Australia - Commonwealth 20 Dec 1988 AustLII flag
Re Thorpe Nominees Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 387 Federal Court of Australia Australia - Commonwealth 4 Nov 1988 AustLII flag
NT88/533 and Commissioner of Taxation [1988] AATA 683; 19 ATR 3987 Administrative Appeals Tribunal Australia 7 Oct 1988 AustLII flag
Re Kay Ann Stamp v the Commissioner of Taxation of the Commonwealth of Australia [1988] FCA 352 Federal Court of Australia Australia - Commonwealth 7 Oct 1988 AustLII flag
QT88/546 and Commissioner of Taxation [1988] AATA 168; 19 ATR 3566 Administrative Appeals Tribunal Australia 1 Jun 1988 AustLII flag
TNT Skypak International (Aust) Pty Ltd v FCT [1988] FCA 119; (1988) 19 ATR 1067; (1988) 82 ALR 175 Federal Court of Australia Australia - Commonwealth 20 Apr 1988 AustLII flag 103
Booth v FCT [1987] HCA 61; (1987) 164 CLR 159; 76 ALR 375; (1987) 19 ATR 514; 62 ALJR 40 High Court of Australia Australia - Commonwealth 16 Dec 1987 AustLII flag 38
Commissioner of Taxation v Sahhar [1985] FCA 45; (1985) 5 FCR 247; 59 ALR 98; 16 ATR 208 Federal Court of Australia Australia - Commonwealth 25 Feb 1985 AustLII flag 8
FCT v Everett [1978] FCA 39; (1978) 21 ALR 625; (1978) 38 FLR 26; (1978) 9 ATR 211 Federal Court of Australia Australia - Commonwealth 26 Oct 1978 AustLII flag 22
Seven Up Co v OT Ltd [1947] ArgusLawRp 67; (1947) 53 ALR 436 Argus Law Reports Australia 19 Aug 1947 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Why We Use Private Trusts in Australia: The Income Tax Dimension Explained" (2019) 41 Sydney Law Review 217 Evans, Alex C Australia circa 2019 AustLII flag
"The Trust Conduit Principle: a Foundationless Theory?" (1999) 2 (4) Journal of Australian Taxation 194 Schabe, David Australia circa 1999 AustLII flag
"Richardson v Commissioner of Taxations (FCT)" (1998) 20 Sydney Law Review 630 Ling, Ivy Australia circa 1998 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s6, s92, s95, s97

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cunard's Trustees v Inland Revenue Commissioners (1945) 173 LT 258 United Kingdom circa 1945 flag 3
FCT v Whiting [1943] HCA 45; 68 CLR 199; [1943] ALR 186; 2 AITR 421; 7 ATD 179 High Court of Australia Australia - Commonwealth 19 Mar 1943 AustLII flag 72
Re Tindal; Perpetual Trustee Co Ltd v Tindal [1933] NSWStRp 59; 34 SR (NSW) 8 Supreme Court of New South Wales Australia - New South Wales 8 Dec 1933 AustLII flag 6
Lindus & Hortin v Commissioners of Inland Revenue (1933) 17 Tax Cas 442 United Kingdom circa 1933 flag 6
Trustees of H K Brodie v IR Commissioners (1933) 17 Tax Cas 432 United Kingdom circa 1933 flag 10
Ewing v Commissioner of Taxation (1928) 2 Australian Law Journal 246 Australian Law Journal Australia circa 1928 Legal Online flag 4
Leigh v Inland Revenue Commissioners [1928] 1 KB 73 United Kingdom circa 1928 LexisNexis / Westlaw flag 13
FCT v Clarke [1927] HCA 49; (1927) 40 CLR 246 High Court of Australia Australia - Commonwealth 24 Nov 1927 AustLII flag 92
FCT v Thorogood [1927] ArgusLawRp 80; (1927) 40 CLR 454; 33 ALR 400 Argus Law Reports Australia - Commonwealth 16 Sep 1927 AustLII flag 29
St Lucia Usines & Estates Co Ltd v St Lucia (Col Treasurer) [1924] AC 508 United Kingdom circa 1924 LexisNexis / Westlaw flag 31
Bohemians Club v Acting FCT [1918] HCA 16; (1918) 24 CLR 334; (1918) 24 ALR 92 High Court of Australia Australia - Commonwealth 21 Mar 1918 AustLII flag 41
Syme v Commissioner of Taxes [1914] UKLawRpAC 42; [1914] AC 1013 United Kingdom 28 Jul 1914 CommonLII flag 11
Commissioners of Taxation v Kirk [1900] UKLawRpAC 38; [1900] AC 588 United Kingdom 27 Jun 1900 CommonLII flag 65
(1802) 7 Ves Jr 137; 32 Er 56 (1802) 7 Ves Jr 137; 32 ER 56 Court of Chancery United Kingdom circa 1802 CommonLII flag 7

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