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TR 2018/6 - Income tax: trust vesting - consequences of a trust vesting   flag 

[2018] ATOTR TR2018/6
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Trustee Act 1925 (ACT)
Income Tax Assessment Act 1997 (Cth) s5.5
Taxation Administration Act 1953 (Cth)
Trustee Act 1925 (NSW) s81
Trusts Act 1973 (Qld) s76, s94, s95, s97, s101
Trustee Act 1936 (SA)
Trustee Act 1898 (Tas) s47
Variation of Trusts Act 1994 (Tas) s13, s14
Trustee Act 1958 (Vic) s63, s63A
Trustees Act 1962 (WA) s89

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
(2015) 106 ACSR 2017 (2015) 106 ACSR 2017 Australia circa 2017 LexisNexis AU flag 2
Fischer v Nemeske Pty Ltd [2016] HCA 11; (2016) 257 CLR 615; (2016) 330 ALR 1; (2016) 90 ALJR 457 High Court of Australia Australia - Commonwealth 6 Apr 2016 AustLII flag 37
Thomas v Commissioner of Taxation [2015] FCA 968; 101 ATR 576 Federal Court of Australia Australia - Commonwealth 31 Aug 2015 AustLII flag 12
Hancock v Rinehart [2015] NSWSC 646; (2015) 106 ACSR 207 Supreme Court of New South Wales Australia - New South Wales 28 May 2015 AustLII flag 98
Paloto Pty Ltd v Herro [2015] NSWSC 445 Supreme Court of New South Wales Australia - New South Wales 10 Apr 2015 AustLII flag 6
Korda v Australian Executor Trustees (SA) Ltd [2015] HCA 6; (2015) 255 CLR 62; (2015) 317 ALR 225; (2015) 145 ALD 495; (2015) 89 ALJR 340; (2015) 105 ACSR 498 High Court of Australia Australia - Commonwealth circa 2015 AustLII flag 112
Re Dion Investments Pty Ltd [2014] NSWCA 367; (2014) 87 NSWLR 753 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 30 Oct 2014 AustLII flag 52
Re Arthur Brady Family Trust; Re Trekmore Trading Trust [2014] QSC 244 Supreme Court of Queensland Australia - Queensland 30 Sep 2014 AustLII flag 6
Cameron v Jeffress [2014] NSWSC 702 Supreme Court of New South Wales Australia - New South Wales 30 May 2014 AustLII flag 5
Korda v Australian Executor Trustees (SA) Ltd [2014] VSCA 65 Supreme Court of Victoria - Court of Appeal Australia - Victoria 10 Apr 2014 AustLII flag 4
Pitt v Holt [2013] UKSC 26; [2013] 2 AC 108; [2013] 3 All ER 429; [2013] 2 WLR 1200; [2013] WTLR 977 United Kingdom Supreme Court United Kingdom 9 May 2013 BAILII flag 148
Barry v Borlas Pty Ltd [2012] NSWSC 831 Supreme Court of New South Wales Australia - New South Wales 12 Jul 2012 AustLII flag 8
Pitt v Holt [2012] Ch 132 Court of Chancery United Kingdom circa 2012 LexisNexis / Westlaw flag 16
Byrnes v Kendle [2011] HCA 26; (2011) 243 CLR 253; (2011) 279 ALR 212; (2011) 85 ALJR 798 High Court of Australia Australia - Commonwealth 3 Aug 2011 AustLII flag 530
Commissioner of Taxation v David Clark; Commissioner of Taxation v Helen Clark [2011] FCAFC 5; (2011) 190 FCR 206; (2011) 79 ATR 550; [2011] ATC 20-236 Federal Court of Australia Australia - Commonwealth 21 Jan 2011 AustLII flag 25
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
Kennon v Spry [2008] HCA 56; (2008) 238 CLR 366; (2008) 251 ALR 257; [2008] FLC 93-388; (2008) 83 ALJR 145; (2008) 40 Fam LR 1 High Court of Australia Australia - Commonwealth 3 Dec 2008 AustLII flag 375
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 flag 29
Stein v Sybmore Holdings Pty Ltd [2006] NSWSC 1004; (2006) 64 ATR 325 Supreme Court of New South Wales Australia - New South Wales 27 Sep 2006 AustLII flag 45
FCT v Ramsden [2005] FCAFC 39; (2005) 58 ATR 485 Federal Court of Australia Australia - Commonwealth 15 Mar 2005 AustLII flag 36
Clay v James [2001] WASCA 18 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 6 Feb 2001 AustLII flag 11
Clay v James [2001] WASC 18 Supreme Court of Western Australia Australia - Western Australia 25 Jan 2001 AustLII flag 5
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 flag 286
Zeta Force Pty Ltd v Commissioner of Taxation (Cth) (1998) 89 FCR 70 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 2
Walsh Bay Developments Pty Ltd v FCT [1995] FCA 428; (1995) 130 ALR 415; (1995) 31 ATR 15 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 35
Dwight v FCT [1992] ATR 236 Australia circa 1992 Legal Online / Westlaw flag 2
Swires v Renton (1991) 64 Tax Cas 315 United Kingdom circa 1991 flag 3
Harmer v FCT [1991] HCA 51; (1991) 173 CLR 264; 104 ALR 117; (1991) 22 ATR 726; (1991) 66 ALJR 89 High Court of Australia Australia - Commonwealth circa 1991 AustLII flag 120
Herdegen v FCT [1988] FCA 419; (1988) 84 ALR 271; (1988) 20 ATR 24 Federal Court of Australia Australia - Commonwealth 2 Dec 1988 AustLII flag 118
Turner v Turner [1984] Ch 100; [1983] 2 All ER 745 Court of Chancery United Kingdom circa 1984 LexisNexis / Westlaw flag 40
FCT v Totledge Pty Ltd [1982] FCA 64; (1982) 40 ALR 385; 60 FLR 149; (1982) 12 ATR 830 Federal Court of Australia Australia - Commonwealth 3 May 1982 AustLII flag 31
Re Hay's Settlement Trusts [1981] 3 All ER 786; [1982] 1 WLR 202 United Kingdom circa 1981 LexisNexis flag 47
Taylor v FCT [1970] HCA 10; (1970) 119 CLR 444; (1970) 1 ATR 582; 44 ALJR 148 High Court of Australia Australia - Commonwealth 8 Apr 1970 AustLII flag 32
Commissioner of Inland Revenue v Ward [1970] NZLR 1 New Zealand circa 1970 LexisNexis flag 11
Gartside v Inland Revenue Commissioner [1967] AC 553 United Kingdom circa 1967 LexisNexis / Westlaw flag 2
[1966] 1 WLR 1335 [1966] 1 WLR 1335 United Kingdom circa 1966 LexisNexis / Westlaw flag 2
Queensland Trustees Ltd v Commissioner of Stamp Duties [1952] HCA 52; (1952) 88 CLR 54; [1952] ALR 895 High Court of Australia Australia - Commonwealth 13 Oct 1952 AustLII flag 37
Glenn v Federal Commissioner of Land Tax [1915] HCA 57; (1915) 20 CLR 490; 21 ALR 465 High Court of Australia Australia - Commonwealth 16 Sep 1915 AustLII flag 107

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