|
TD 2019/14 - Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens?
|
[2019] ATOTD 14
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2019
|
AustLII
|
|
|
|
TD 2019/14 - Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens?
|
[2019] ATOTD TD2019/14
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2019
|
AustLII
|
|
|
|
TD 2012/21 - Income tax: does CGT event E1 or E2 in sections 104-55 or 104-60 of the Income Tax Assessment Act 1997 happen if the terms of a trust are changed pursuant to a valid exercise of a power contained within the trust's constituent document, or varied with the approval of a relevant court?
|
[2012] ATOTD 21
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2012
|
AustLII
|
|
|
|
TD 2012/21 - Income tax: does CGT event E1 or E2 in sections 104-55 or 104-60 of the Income Tax Assessment Act 1997 happen if the terms of a trust are changed pursuant to a valid exercise of a power contained within the trust's constituent document, or varied with the approval of a relevant court?
|
[2012] ATOTD TD2012/21
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2012
|
AustLII
|
|
|
|
Frigger v Trenfield (No 10)
|
[2021] FCA 1500; (2021) 397 ALR 24
|
Federal Court of Australia
|
Australia - Commonwealth
|
1 Dec 2021
|
AustLII
|
|
25 
|
|
Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation
|
[2018] FCAFC 122; (2018) 264 FCR 587; 130 ACSR 1
|
Federal Court of Australia
|
Australia - Commonwealth
|
10 Aug 2018
|
AustLII
|
|
9
|
|
Allen (Trustee), Re; Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation
|
[2011] FCAFC 118; (2011) 195 FCR 416; 84 ATR 853
|
Federal Court of Australia
|
Australia - Commonwealth
|
7 Sep 2011
|
AustLII
|
|
23
|
|
Commissioner of Taxation v David Clark; Commissioner of Taxation v Helen Clark
|
[2011] FCAFC 5; (2011) 190 FCR 206; (2011) 79 ATR 550; [2011] ATC 20-236
|
Federal Court of Australia
|
Australia - Commonwealth
|
21 Jan 2011
|
AustLII
|
|
25
|
|
Clark v FCT
|
[2009] FCA 1401; [2009] ATC 20-148
|
Federal Court of Australia
|
Australia - Commonwealth
|
30 Nov 2009
|
AustLII
|
|
4
|
|
Baxter v Chief Commissioner of State Revenue
|
[2024] NSWCATAD 153
|
New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division
|
Australia - New South Wales
|
31 May 2024
|
AustLII
|
|
1
|
|
Serana Pty Ltd and Commissioner of State Revenue
|
[2006] WASAT 78
|
State Administrative Tribunal of Western Australia
|
Australia - Western Australia
|
29 Mar 2006
|
AustLII
|
|
2
|
|
Re Bowmil Nominees Pty Ltd
|
[2004] NSWSC 161
|
Supreme Court of New South Wales
|
Australia - New South Wales
|
12 Mar 2004
|
AustLII
|
|
18
|
|
Dyda Pty Ltd v Commissioner of State Taxation (SA)
|
[2013] SASC 156; (2013) 97 ATR 316
|
Supreme Court of South Australia
|
Australia - South Australia
|
15 Oct 2013
|
AustLII
|
|
3
|
|
Michaelides v Commissioner of State Revenue
|
[2016] VSC 256
|
Supreme Court of Victoria
|
Australia - Victoria
|
19 May 2016
|
AustLII
|
|
|
|
Commissioner of State Revenue (Vic) v Arrigo
|
[2016] VSCA 339
|
Supreme Court of Victoria - Court of Appeal
|
Australia - Victoria
|
20 Dec 2016
|
AustLII
|
|
6
|
|
Pascu v Commissioner of State Revenue (Review and Regulation)
|
[2016] VCAT 668
|
Victorian Civil and Administrative Tribunal
|
Australia - Victoria
|
29 Apr 2016
|
AustLII
|
|
2
|
