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Forrest v Commissioner of Taxation   flag  12

[2010] FCAFC 6; (2010) 78 ATR 417; [2010] ATC 20-163
Federal Court of Australia
Australia - Commonwealth
5th February, 2010

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
WZWK and Commissioner of Taxation (Taxation) [2023] AATA 872 Administrative Appeals Tribunal Australia 26 Apr 2023 AustLII flag 1
Casibond Pty Ltd: In the matter of George Tsivis Family Trust [2021] NSWSC 320 Supreme Court of New South Wales Australia - New South Wales 29 Mar 2021 AustLII flag 3
Chadbourne and Commissioner of Taxation (Taxation) [2020] AATA 2441 Administrative Appeals Tribunal Australia 10 Jul 2020 AustLII flag 2
Re Anloma Pty Ltd [2018] NSWSC 1818 Supreme Court of New South Wales Australia - New South Wales 28 Nov 2018 AustLII flag 1
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee [2018] ATOTD 9 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee [2018] ATOTD TD2018/9 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
Commissioner of Taxation v ElecNet (Aust) Pty Ltd (Trustee) [2015] FCAFC 178; (2015) 239 FCR 359; (2015) 329 ALR 310 Federal Court of Australia Australia - Commonwealth 14 Dec 2015 AustLII flag 5
Re Lambert and FCT [2013] AATA 442 Administrative Appeals Tribunal Australia 27 Jun 2013 AustLII flag 3
JCZC and Commissioner of Taxation, Re [2012] AATA 348; (2012) 128 ALD 642 Administrative Appeals Tribunal Australia 12 Jun 2012 AustLII flag
TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions [2012] ATODTR TR2012/D1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions [2012] ATODTR 1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Mynott and Commissioner of Taxation, Re [2011] AATA 539; (2011) 122 ALD 425 Administrative Appeals Tribunal Australia 4 Aug 2011 AustLII flag 3

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Income Tax Assessment Act 1936 (Cth) s1, s8, s78A, s95, s97
Income Tax Assessment Act 1997 (Cth)
The ACT (Cth)
Taxation Administration Act 1953 (Cth)
Federal Court Rules (Cth)
Federal Court Rules 1979 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Day [2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064 High Court of Australia Australia - Commonwealth 12 Nov 2008 AustLII flag 88
Re Taxpayer and FCT [2008] AATA 325; [2008] ATC 1-001; 68 ATR 717 Administrative Appeals Tribunal Australia 18 Apr 2008 AustLII flag 2
Colby Corporation Pty Ltd v Commissioner of Taxation [2008] FCAFC 10; (2008) 165 FCR 133; (2008) 244 ALR 71; (2008) 100 ALD 244; 71 ATR 62 Federal Court of Australia Australia - Commonwealth 20 Feb 2008 AustLII flag 38
Price Street Professional Centre Pty Ltd v Commissioner of Taxation [2007] FCAFC 154; (2007) 243 ALR 728; (2007) 97 ALD 593; (2007) 67 ATR 544 Federal Court of Australia Australia - Commonwealth 25 Sep 2007 AustLII flag 43
FCT v R & D Holdings Pty Ltd [2007] FCAFC 107; (2007) 160 FCR 248; (2007) 240 ALR 653; (2007) 67 ATR 790 Federal Court of Australia Australia - Commonwealth 13 Jul 2007 AustLII flag 30
Orr v Wendt [2005] WASCA 199 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 21 Oct 2005 AustLII flag 7
Wendt v Orr [2004] WASC 28 Supreme Court of Western Australia Australia - Western Australia 4 Mar 2004 AustLII flag 11
Birdseye v Australian Securities and Investments Commission [2003] FCAFC 232; (2003) 38 AAR 55; 76 ALD 321 Federal Court of Australia Australia - Commonwealth 21 Oct 2003 AustLII flag 152
Le Grand v Commissioner of Taxation [2002] FCA 1258; (2002) 124 FCR 53; (2002) 195 ALR 194; (2002) 51 ATR 139 Federal Court of Australia Australia - Commonwealth 15 Oct 2002 AustLII flag 70
Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228 High Court of Australia Australia - Commonwealth 8 Feb 2001 AustLII flag 118
Steele v Deputy Commissioner of Taxation [1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139 High Court of Australia Australia - Commonwealth 4 Mar 1999 AustLII flag 258
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
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
Ure v FCT [1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 122
McIntosh v Commissioner of Taxation (1979) 25 ALR 557; (1979) 45 FLR 279; (1979) 10 ATR 13 Australia circa 1979 LexisNexis AU flag 107
FCT v Total Holdings (Australia) Pty Ltd (1979) 43 FLR 217 Australia circa 1979 Legal Online / Westlaw flag 34
Reseck v FCT [1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370 High Court of Australia Australia - Commonwealth 30 Sep 1975 AustLII flag 190
Re Wynn (decd); Public Trustee v Newborough [1952] Ch 271 Court of Chancery United Kingdom circa 1952 LexisNexis / Westlaw flag 8
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 flag 849
Re Baillie; Whiting v Cavendish [1928] ArgusLawRp 4; [1928] VicLawRp 5; [1928] VLR 171; (1928) 34 ALR 12; 49 ALT 153 Argus Law Reports Australia 13 Feb 1928 AustLII flag 3
Salomon v A Saloman & Co Ltd [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1
82 ALR 175 82 ALR 175 Australia LexisNexis AU flag 268

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