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

[2011] FCAFC 5; (2011) 190 FCR 206; (2011) 79 ATR 550; [2011] ATC 20-236

Federal Court of Australia

Australia - Commonwealth

21st January, 2011

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
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
Re Knox and Commissioner of Taxation	[2011] AATA 906	Administrative Appeals Tribunal	Australia	16 Dec 2011	AustLII	1
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
TR 2018/6 - Income tax: trust vesting - consequences of a trust vesting	[2018] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2018	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
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
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
Ruvuta v Jaderberg	[2024] QDC 107	District Court of Queensland	Australia - Queensland	12 Jul 2024	AustLII
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
Condon v Commissioner of Taxation	[2023] FCA 561	Federal Court of Australia	Australia - Commonwealth	2 Jun 2023	AustLII	14
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2022] FCA 971	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII	19
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation	[2022] FCA 972	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII	9
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation	[2021] FCA 972	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII
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
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
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
In the matter of Access Strata Management Pty Ltd	[2022] VSC 639	Supreme Court of Victoria	Australia - Victoria	21 Oct 2022	AustLII	3
Re McGowan & Valentini Trusts	[2021] VSC 154	Supreme Court of Victoria	Australia - Victoria	31 Mar 2021	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
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
Pascu v Commissioner of State Revenue (Review and Regulation)	[2016] VCAT 668	Victorian Civil and Administrative Tribunal	Australia - Victoria	29 Apr 2016	AustLII	2

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s44
Corporations Act 2001 (Cth)	s1305
Income Tax Assessment Act 1936 (Cth)	s6, s95, s97, s102
Income Tax Assessment Act 1997 (Cth)	s9.5
Superannuation Industry (Supervision) Act 1993 (Cth)	s10
Taxation Administration Act 1953 (Cth)	s14ZZO

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text	Citation Index
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
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
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
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
In the matter of Access Strata Management Pty Ltd	[2022] VSC 639	Supreme Court of Victoria	Australia - Victoria	21 Oct 2022	AustLII	3
Re McGowan & Valentini Trusts	[2021] VSC 154	Supreme Court of Victoria	Australia - Victoria	31 Mar 2021	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
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
Pascu v Commissioner of State Revenue (Review and Regulation)	[2016] VCAT 668	Victorian Civil and Administrative Tribunal	Australia - Victoria	29 Apr 2016	AustLII	2
Stewart Dawson Holdings Pty Ltd v Commissioner of Taxation	(1965) 39 ALJR 300		Australia	circa 1965		9
Salt v Marquess of Northampton	[1892] 2 AC 1		United Kingdom	circa 1892	LexisNexis / Westlaw	1

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