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Commissioner of Taxation v Greenhatch   flag  14

[2012] FCAFC 84; (2012) 203 FCR 134; (2012) 88 ATR 560
Federal Court of Australia
Australia - Commonwealth
7th June, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Peter Greensill Family Co Pty Ltd v Commissioner of Taxation [2021] FCAFC 99; 285 FCR 410 Federal Court of Australia Australia - Commonwealth 10 Jun 2021 AustLII flag 6
N & M Martin Holdings Pty Ltd v Commissioner of Taxation [2020] FCA 1186 Federal Court of Australia Australia - Commonwealth 18 Aug 2020 AustLII flag 9
KDSP v Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs [2020] FCAFC 108; (2020) 279 FCR 1 Federal Court of Australia Australia - Commonwealth 23 Jun 2020 AustLII flag 68
Burton v Commissioner of Taxation [2019] FCAFC 141; (2019) 271 FCR 548 Federal Court of Australia Australia - Commonwealth 22 Aug 2019 AustLII flag 4
Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust v Commissioner of Taxation [2019] FCA 1195; (2019) 110 ATR 307 Federal Court of Australia Australia - Commonwealth 2 Aug 2019 AustLII flag 8
Comptroller-General of Customs v Pharm-A-Care Laboratories Pty Ltd [2018] FCAFC 237; (2018) 262 FCR 449 Federal Court of Australia Australia - Commonwealth 21 Dec 2018 AustLII flag 5
PR 2018/1 - Income tax: tax consequences of investing in the HSBC UCITS Common Contractual Fund [2018] ATOPR PR2018/1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2018 AustLII flag
PR 2018/1 - Income tax: tax consequences of investing in the HSBC UCITS Common Contractual Fund [2018] ATOPR 1 Australian Taxation Office Product Rulings Australia - Commonwealth circa 2018 AustLII flag
BPG Caulfield Village Pty Ltd v Commissioner of State Revenue [2016] VSC 172; (2016) 103 ATR 1 Supreme Court of Victoria Australia - Victoria 22 Apr 2016 AustLII flag 3
TD 2016/19 - Income tax: is a beneficiary of a trust entitled to a deduction under section 25-35 of the Income Tax Assessment Act 1997 for the amount of an unpaid present entitlement to trust income that the beneficiary has purported to write off as a bad debt? [2016] ATOTD 19 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
TD 2016/19 - Income tax: is a beneficiary of a trust entitled to a deduction under section 25-35 of the Income Tax Assessment Act 1997 for the amount of an unpaid present entitlement to trust income that the beneficiary has purported to write off as a bad debt? [2016] ATOTD TD2016/19 Australian Taxation Office Australia - Commonwealth circa 2016 AustLII flag
ZZGN and Commissioner of Taxation [2013] AATA 351 Administrative Appeals Tribunal Australia 5 Apr 2013 AustLII flag 4
TD 2012/22 - Income tax: for the purposes of paragraph 97(1)(a) of the Income Tax Assessment Act 1936 is a beneficiary's share of the net income of a trust estate worked out by reference to the proportion of the income of the trust estate to which the beneficiary is presently entitled? [2012] ATOTD 22 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TD 2012/22 - Income tax: for the purposes of paragraph 97(1)(a) of the Income Tax Assessment Act 1936 is a beneficiary's share of the net income of a trust estate worked out by reference to the proportion of the income of the trust estate to which the beneficiary is presently entitled? [2012] ATOTD TD2012/22 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s95, s97, s98A, s100, s102
Income Tax Assessment Act 1997 (Cth) s1.7, s2.10, s2.15, s9.5, s11.5
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Greenhatch and Commissioner of Taxation [2011] AATA 479; (2011) 80 ATR 480 Administrative Appeals Tribunal Australia 8 Jul 2011 AustLII flag 1
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 flag 74
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5348
Zeta Force Pty Ltd v Commissioner of Taxation (1998) 84 FCR 70; (1998) 39 ATR 277 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 33
Charles v FCT [1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85 High Court of Australia Australia - Commonwealth 23 Apr 1954 AustLII flag 131

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