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Commissioner of Taxation v Commercial Nominees of Australia Ltd   flag  17

[2001] HCA 33; (2001) 179 ALR 655; (2001) 22 Leg Rep 42; (2001) 75 ALJR 1172; (2001) 47 ATR 220
High Court of Australia
Australia - Commonwealth
31st May, 2001

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
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 flag 23
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 flag 10
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 flag 1
Clark v FCT [2009] FCA 1401; [2009] ATC 20-148 Federal Court of Australia Australia - Commonwealth 30 Nov 2009 AustLII flag 4
Commissioner of State Revenue (Vic) v Arrigo [2016] VSCA 339 Supreme Court of Victoria - Court of Appeal Australia - Victoria 20 Dec 2016 AustLII flag 6
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 flag 25
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 flag 3
Frigger v Trenfield (No 10) [2021] FCA 1500; (2021) 397 ALR 24 Federal Court of Australia Australia - Commonwealth 1 Dec 2021 AustLII flag 25
Michaelides v Commissioner of State Revenue [2016] VSC 256 Supreme Court of Victoria Australia - Victoria 19 May 2016 AustLII flag
Pascu v Commissioner of State Revenue (Review and Regulation) [2016] VCAT 668 Victorian Civil and Administrative Tribunal Australia - Victoria 29 Apr 2016 AustLII flag 2
Re Bowmil Nominees Pty Ltd [2004] NSWSC 161 Supreme Court of New South Wales Australia - New South Wales 12 Mar 2004 AustLII flag 18
Serana Pty Ltd and Commissioner of State Revenue [2006] WASAT 78 State Administrative Tribunal of Western Australia Australia - Western Australia 29 Mar 2006 AustLII flag 2
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 flag
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 flag
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 flag
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 flag

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 flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth) s3, s5, s45, s80, s272, s278
Rules (Cth)
Superannuation Industry (Supervision) Regulations (Cth)
Occupational Superannuation Standards Act 1987 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Attorney-General (Cth) v Breckler (1999) 197 CLR 83 Australia - Commonwealth circa 1999 Legal Online / Westlaw flag 208
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 flag 76
Davidson v Chirnside [1908] HCA 65; (1908) 7 CLR 324; 14 ALR 686 High Court of Australia Australia - Commonwealth 9 Oct 1908 AustLII flag 42
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 flag 14
Roome v Edwards [1982] AC 279 United Kingdom circa 1982 LexisNexis / Westlaw flag 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 flag 72
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 flag 15

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