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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?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Pope and Commissioner of Taxation	[2014] AATA 532	Administrative Appeals Tribunal	Australia	4 Aug 2014	AustLII		5
Commissioner of Taxation v Greenhatch	[2012] FCAFC 84; (2012) 203 FCR 134; (2012) 88 ATR 560	Federal Court of Australia	Australia - Commonwealth	7 Jun 2012	AustLII		14
FCT v Greenhatch	[2012] ATC 20-322		Australia	circa 2012	IntelliConnect		2
Gusdote Pty Ltd v Ashley	[2011] FCA 250; (2011) 193 FCR 227; (2011) 277 ALR 579; (2011) 82 ACSR 469	Federal Court of Australia	Australia - Commonwealth	21 Mar 2011	AustLII		21
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
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		33
G E Crane Pty Ltd v FCT	[1971] HCA 75; 126 CLR 177; (1971) 2 ATR 692; (1971) 46 ALJR 15	High Court of Australia	Australia - Commonwealth	17 Dec 1971	AustLII		29
Irc (NZ) v Ward	(1969) 1 ATR 287		Australia	circa 1969	Legal Online / Westlaw		6