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Commissioner of Taxation v David Clark; Commissioner of Taxation v Helen Clark     25

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing and Allied Services Union of Australia (CEPU), the Australian Manufacturing Workers' Union (AMWU) and the Australian Workers' Union (AWU) v Wilmar Sugar Pty Ltd	[2024] FWCFB 319	Fair Work Commission	Australia	26 Jul 2024	AustLII
Ruvuta v Jaderberg	[2024] QDC 107	District Court of Queensland	Australia - Queensland	12 Jul 2024	AustLII
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII		2
CVMW and Commissioner of Taxation (Taxation)	[2023] AATA 4039	Administrative Appeals Tribunal	Australia	30 Nov 2023	AustLII		1
PQBZ and Commissioner of Taxation (Taxation)	[2023] AATA 2984	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII		1
Condon v Commissioner of Taxation	[2023] FCA 561	Federal Court of Australia	Australia - Commonwealth	2 Jun 2023	AustLII		14
In the matter of Access Strata Management Pty Ltd	[2022] VSC 639	Supreme Court of Victoria	Australia - Victoria	21 Oct 2022	AustLII		3
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation	[2021] FCA 972	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation	[2022] FCA 972	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		9
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		19
Re McGowan & Valentini Trusts	[2021] VSC 154	Supreme Court of Victoria	Australia - Victoria	31 Mar 2021	AustLII		3
Benidorm Pty Ltd v Chief Commissioner of State Revenue	[2020] NSWSC 471	Supreme Court of New South Wales	Australia - New South Wales	30 Apr 2020	AustLII		4
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
TR 2018/6 - Income tax: trust vesting - consequences of a trust vesting	[2018] ATOTR TR2018/6	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/6 - Income tax: trust vesting - consequences of a trust vesting	[2018] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2018	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
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
ABN Amro Clearing Sydney Pty Ltd (formerly known as Fortis Clearing Sydney Pty Ltd) v Primebroker Securities Ltd (in liq)	[2012] VSCA 287; (2012) 39 VR 208	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Nov 2012	AustLII		1
Messenger Press Pty Ltd v Commissioner of Taxation	[2012] FCA 756; [2012] ATC 20-234; (2012) 90 ATR 69	Federal Court of Australia	Australia - Commonwealth	17 Jul 2012	AustLII		8
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
Re Knox and Commissioner of Taxation	[2011] AATA 906	Administrative Appeals Tribunal	Australia	16 Dec 2011	AustLII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation	[2010] HCA 10; (2010) 240 CLR 481; (2010) 264 ALR 436; (2010) 75 ATR 1; (2010) 84 ALJR 266; [2010] ATC 20-170	High Court of Australia	Australia - Commonwealth	circa 2010	AustLII		74
Clark v FCT	[2009] FCA 1401; [2009] ATC 20-148	Federal Court of Australia	Australia - Commonwealth	30 Nov 2009	AustLII		4
Australian Securities and Investments Commission v Rich	[2009] NSWSC 1229; (2009) 236 FLR 1; (2009) 75 ACSR 1	Supreme Court of New South Wales	Australia - New South Wales	18 Nov 2009	AustLII		247
Cajkusic v Commissioner of Taxation	[2006] FCAFC 164; (2006) 155 FCR 430; 64 ATR 676	Federal Court of Australia	Australia - Commonwealth	24 Nov 2006	AustLII		29
Commissioner of Taxation v Commercial Nominees of Australia Ltd	[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	31 May 2001	AustLII		17
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
Chief Commissioner of Stamp Duties v Buckle	[1998] HCA 4; (1998) 192 CLR 226; (1998) 151 ALR 1; (1998) 72 ALJR 243; 37 ATR 393	High Court of Australia	Australia - Commonwealth	23 Jan 1998	AustLII		286
FCT v Everett	[1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII		194
AFE): Octavo Investments Pty Ltd v Knight	[1979] HCA 61; (1979) 144 CLR 360; (1979) 27 ALR 129; (1979) 54 ALJR 87; 4 ACLR 575	High Court of Australia	Australia - Commonwealth	27 Nov 1979	AustLII		384
Stewart Dawson Holdings Pty Ltd v Commissioner of Taxation	(1965) 39 ALJR 300		Australia	circa 1965			9
Howey v FCT	[1930] HCA 45; (1930) 44 CLR 289; 37 ALR 7; (1930) 1 ATD 139	High Court of Australia	Australia - Commonwealth	8 Dec 1930	AustLII		23
Salt v Marquess of Northampton	[1892] 2 AC 1		United Kingdom	circa 1892	LexisNexis / Westlaw		1