Trustees of Estate Mortgage Fighting Fund Trust v Commissioner of Taxation 25

[2000] FCA 981; (2000) 102 FCR 15; 175 ALR 482; 45 ATR 7

Federal Court of Australia

Australia - Commonwealth

31st July, 2000

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Ionita and Commissioner of Taxation (Taxation)	[2024] AATA 808	Administrative Appeals Tribunal	Australia	19 Apr 2024	AustLII
XPTC and Commissioner of Taxation (Taxation)	[2022] AATA 4147	Administrative Appeals Tribunal	Australia	28 Nov 2022	AustLII	1
Confidential and Commissioner of Taxation	[2014] AATA 952	Administrative Appeals Tribunal	Australia	19 Dec 2014	AustLII	1
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re	[2012] AATA 404; (2012) 129 ALD 126	Administrative Appeals Tribunal	Australia	29 Jun 2012	AustLII	4
Hopkins and Commissioner of Taxation	[2012] AATA 324	Administrative Appeals Tribunal	Australia	31 May 2012	AustLII
Commissioner of Taxation v Wood	[2023] FCA 574	Federal Court of Australia	Australia - Commonwealth	2 Jun 2023	AustLII
Zheng & Cheung	[2022] FedCFamC1F 249	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	11 May 2022	AustLII	2
Clough Ltd v Commissioner of Taxation	[2021] FCAFC 197; 114 ATR 1	Federal Court of Australia	Australia - Commonwealth	12 Nov 2021	AustLII	7
Clough Ltd v Commissioner of Taxation	[2021] FCA 108	Federal Court of Australia	Australia - Commonwealth	18 Feb 2021	AustLII	3
Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation	[2020] FCAFC 92; (2020) 277 FCR 253	Federal Court of Australia	Australia - Commonwealth	27 May 2020	AustLII	10
Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation	[2019] FCA 228	Federal Court of Australia	Australia - Commonwealth	28 Feb 2019	AustLII	1
Hart v Commissioner of Taxation (No 4)	[2017] FCA 572	Federal Court of Australia	Australia - Commonwealth	26 May 2017	AustLII	4
Raftland Pty Ltd v Commissioner of Taxation	[2007] FCAFC 4; (2007) 65 ATR 336	Federal Court of Australia	Australia - Commonwealth	31 Jan 2007	AustLII	12
Pearson v Commissioner of Taxation	[2006] FCAFC 111; (2006) 232 ALR 55; 64 ATR 109	Federal Court of Australia	Australia - Commonwealth	5 Jul 2006	AustLII	6
Raftland Pty Ltd v Commissioner of Taxation	[2006] FCA 109; (2006) 227 ALR 598; 62 ATR 49	Federal Court of Australia	Australia - Commonwealth	17 Feb 2006	AustLII	16
Pearson v Commissioner of Taxation	[2005] FCA 250	Federal Court of Australia	Australia - Commonwealth	16 Mar 2005	AustLII	1
FCT v Ramsden	[2005] FCAFC 39; (2005) 58 ATR 485	Federal Court of Australia	Australia - Commonwealth	15 Mar 2005	AustLII	36
Kent v The Vessel Maria Luisa	[2003] FCAFC 93; (2003) 130 SCR 12; (2003) 130 FCR 12	Federal Court of Australia	Australia - Commonwealth	16 May 2003	AustLII	18
Michael Victor Henley; In the Estate of Hedy Jadwiga Weinstock and Leo Arie Weinstock	[2013] NSWSC 975	Supreme Court of New South Wales	Australia - New South Wales	22 Jul 2013	AustLII	6
Koompahtoo Local Aboriginal Land Council v KLALC Property & Investment Pty Ltd	[2009] NSWSC 502	Supreme Court of New South Wales	Australia - New South Wales	22 Jun 2009	AustLII	2
Global Custodians Ltd v Mesh	[2002] NSWSC 283	Supreme Court of New South Wales	Australia - New South Wales	4 Apr 2002	AustLII	1
Global Custodians Ltd v Mesh	[2002] NSWSC 47	Supreme Court of New South Wales	Australia - New South Wales	14 Feb 2002	AustLII	6
Re Tracey	[2016] QCA 194; [2017] 2 Qd R 35	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	2 Aug 2016	AustLII	6
McKnight v Ice Skating Queensland (Inc)	[2007] QSC 273	Supreme Court of Queensland	Australia - Queensland	27 Sep 2007	AustLII	2
Krstic v State Trustees Ltd	[2012] VSC 344	Supreme Court of Victoria	Australia - Victoria	9 Nov 2012	AustLII	4

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s33, s34
Income Tax Assessment Act 1936 (Cth)	s97, s99A
Federal Court Rules (Cth)
Conveyancing Act 1919 (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
FCT v Smith	[1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428	High Court of Australia	Australia - Commonwealth	20 Feb 1981	AustLII	188
Cliffs International Inc v FCT	[1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII	80
Taylor v FCT	[1970] HCA 10; (1970) 119 CLR 444; (1970) 1 ATR 582; 44 ALJR 148	High Court of Australia	Australia - Commonwealth	8 Apr 1970	AustLII	32
Union-Fidelity Trustee Co of Australia Ltd v FCT	[1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313	High Court of Australia	Australia - Commonwealth	6 Aug 1969	AustLII	71
Adelaide Racing Club Inc v FCT	[1964] HCA 57; (1964) 114 CLR 517; [1965] ALR 494; (1964) 13 ATD 361; (1964) 38 ALJR 204	High Court of Australia	Australia - Commonwealth	13 Oct 1964	AustLII	15
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII	335
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII	173
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII	849
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII	305
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	72
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII	199
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII	398
W Nevill & Co Ltd v FCT	[1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67	High Court of Australia	Australia - Commonwealth	8 Mar 1937	AustLII	152
Handley v FCT	[1981] HCA 16; (1981) 148 CLR 182; 34 ALR 275; 55 ALJR 345; 11 ATR 644	High Court of Australia	Australia - Commonwealth	1 Aug 1928	AustLII	115
Michael Victor Henley; In the Estate of Hedy Jadwiga Weinstock and Leo Arie Weinstock	[2013] NSWSC 975	Supreme Court of New South Wales	Australia - New South Wales	22 Jul 2013	AustLII	6
Koompahtoo Local Aboriginal Land Council v KLALC Property & Investment Pty Ltd	[2009] NSWSC 502	Supreme Court of New South Wales	Australia - New South Wales	22 Jun 2009	AustLII	2
Global Custodians Ltd v Mesh	[2002] NSWSC 283	Supreme Court of New South Wales	Australia - New South Wales	4 Apr 2002	AustLII	1
Global Custodians Ltd v Mesh	[2002] NSWSC 47	Supreme Court of New South Wales	Australia - New South Wales	14 Feb 2002	AustLII	6
Sacks v Gridiger	(1990) 22 NSWLR 502		Australia - New South Wales	circa 1990	LexisNexis AU	13
Manfred v Maddrell	[1950] NSWStRp 37; (1950) 51 SR (NSW) 95	Supreme Court of New South Wales	Australia - New South Wales	19 Oct 1950	AustLII	10
Whakatane Paper Mills Ltd v Public Trustee	[1939] NSWStRp 37; (1939) 39 SR (NSW) 426; 56 WN (NSW) 177	Supreme Court of New South Wales	Australia - New South Wales	29 Sep 1939	AustLII	7
Re Tracey	[2016] QCA 194; [2017] 2 Qd R 35	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	2 Aug 2016	AustLII	6
McKnight v Ice Skating Queensland (Inc)	[2007] QSC 273	Supreme Court of Queensland	Australia - Queensland	27 Sep 2007	AustLII	2
Krstic v State Trustees Ltd	[2012] VSC 344	Supreme Court of Victoria	Australia - Victoria	9 Nov 2012	AustLII	4
Lloyds Bank Ltd v Duker	[1987] 3 All ER 193; [1987] 1 WLR 1324		United Kingdom	circa 1987	LexisNexis	12
In re AEG Unit Trust (Managers) Ltd's Deed	[1957] Ch 415; (1957) 2 All ER 506	Court of Chancery	United Kingdom	circa 1957	LexisNexis / Westlaw	4
Berry v Geen	[1938] AC 53		United Kingdom	circa 1938	LexisNexis / Westlaw	1
Re Sandeman's Will Trusts	[1937] 1 All ER 368		United Kingdom	circa 1937	LexisNexis	16
Ounsworth v Vickers Ltd	[1915] 3 KB 267; 6 Tax Cas 671		United Kingdom	circa 1915	LexisNexis / Westlaw	29
Re Marshall	[1913] UKLawRpCh 125; [1914] 1 Ch 192	Court of Chancery	United Kingdom	17 Nov 1913	CommonLII	27
Saunders v Vautier	[1841] EngR 629; 49 ER 282; (1841) 4 Beav 115	Rolls Court	United Kingdom	circa 1841	CommonLII	257

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