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Commissioner of Taxation v Commercial Nominees of Australia Ltd     17

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Frigger v Trenfield (No 10)	[2021] FCA 1500; (2021) 397 ALR 24	Federal Court of Australia	Australia - Commonwealth	1 Dec 2021	AustLII		25
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 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
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
Commissioner of State Revenue (Vic) v Arrigo	[2016] VSCA 339	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	20 Dec 2016	AustLII		6
Michaelides v Commissioner of State Revenue	[2016] VSC 256	Supreme Court of Victoria	Australia - Victoria	19 May 2016	AustLII
Pascu v Commissioner of State Revenue (Review and Regulation)	[2016] VCAT 668	Victorian Civil and Administrative Tribunal	Australia - Victoria	29 Apr 2016	AustLII		2
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
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
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
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Commissioner reissues statement of principles on trust resettlements"	(2001) 75 (10) Law Institute Journal 37	Johnson, James	Australia - Victoria	circa 2001	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Commercial Nominees of Australia Ltd	[1999] FCA 1455; (1999) 167 ALR 147; (1999) 43 ATR 42	Federal Court of Australia	Australia - Commonwealth	22 Oct 1999	AustLII		14
Attorney-General (Cth) v Breckler	(1999) 197 CLR 83		Australia - Commonwealth	circa 1999	Legal Online / Westlaw		208
Roome v Edwards	[1982] AC 279		United Kingdom	circa 1982	LexisNexis / Westlaw		17
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
Commissioner of Stamp Duties (Qld) v Hopkins	[1945] HCA 14; (1945) 71 CLR 351; [1945] ALR 341	High Court of Australia	Australia - Commonwealth	3 Aug 1945	AustLII		76
Wedge v Acting Comptroller of Stamps (Vic)	[1941] HCA 1; (1941) 64 CLR 75; [1941] ALR 45	High Court of Australia	Australia - Commonwealth	28 Feb 1941	AustLII		15
Davidson v Chirnside	[1908] HCA 65; (1908) 7 CLR 324; 14 ALR 686	High Court of Australia	Australia - Commonwealth	9 Oct 1908	AustLII		42