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FCT v Whiting     72

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Australia & New Zealand Savings Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 497	Federal Court of Australia	Australia - Commonwealth	2 Jun 1997	AustLII
Australian Machinery & Investment Co Ltd v Deputy FCT	[1946] HCA 65; (1946) 180 CLR 9; (1946) 8 ATD 81; (1946) 20 ALJR 234; [1946] ALR (CN) 572	High Court of Australia	Australia - Commonwealth	7 Jun 1946	AustLII		23
Bamford v Commissioner of Taxation	[2009] FCAFC 66	Federal Court of Australia	Australia - Commonwealth	3 Jun 2009	AustLII		2
Buck; Secretary, Department of Employment and (Social services second review)	[2016] AATA 167	Administrative Appeals Tribunal	Australia	22 Mar 2016	AustLII
Cameron v Jeffress	[2014] NSWSC 702	Supreme Court of New South Wales	Australia - New South Wales	30 May 2014	AustLII		5
Cases Nos WT 88/329; WT 88/414	[1989] AATA 568; 20 ATR 4005	Administrative Appeals Tribunal	Australia	15 Sep 1989	AustLII
Commissioner of State Revenue v The Optical Superstore Pty Ltd	[2019] VSCA 197; (2019) 110 ATR 651	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	12 Sep 2019	AustLII		6
Commissioner of Taxation v Australia and New Zealand Savings Bank Ltd M108/1997	[1998] HCATrans 224	High Court of Australia	Australia - Commonwealth	18 Jun 1998	AustLII
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation	[2010] HCATrans 37	High Court of Australia	Australia - Commonwealth	2 Mar 2010	AustLII
Commissioner of Taxation v Carter	[2022] HCA 10; (2022) 274 CLR 304; (2022) 399 ALR 521; (2022) 96 ALJR 325	High Court of Australia	Australia - Commonwealth	6 Apr 2022	AustLII		14
Confidential and Commissioner of Taxation	[2014] AATA 952	Administrative Appeals Tribunal	Australia	19 Dec 2014	AustLII		1
Craven v Bradley	[2021] VSC 344	Supreme Court of Victoria	Australia - Victoria	16 Jun 2021	AustLII		2
Cripps and Commissioner of Taxation	[1999] AATA 937; (1999) 43 ATR 1202	Administrative Appeals Tribunal	Australia	13 Dec 1999	AustLII		7
D'Angelo and Secretary to the Department of Family and Community Services, Re	[2003] AATA 712; (2003) 76 ALD 726; (2003) 5 (12) SSR 155	Administrative Appeals Tribunal	Australia	29 Jul 2003	AustLII		3
Dirkis v Public Trustee and Guardian (Appeal)	[2023] ACAT 49	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	4 Sep 2023	AustLII
Duckworth & Secretary to Department of Social Security	[1995] AATA 179; (1995) 39 ALD 674; (1995) 87 SSR 1266	Administrative Appeals Tribunal	Australia	3 Jul 1995	AustLII		8
Dwight v Commissioner of Taxation	[1992] FCA 178; (1992) 37 FCR 178; 107 ALR 407; (1992) 23 ATR 236	Federal Court of Australia	Australia - Commonwealth	29 Apr 1992	AustLII		35
Elder's Trustee and Executor Co Ltd v FCT	[1961] HCA 1; (1961) 104 CLR 12; [1961] ALR 291; 12 ATD 265; 34 ALJR 446	High Court of Australia	Australia - Commonwealth	12 Jan 1961	AustLII		1
FCT v Everett	[1978] FCA 39; (1978) 21 ALR 625; (1978) 38 FLR 26; (1978) 9 ATR 211	Federal Court of Australia	Australia - Commonwealth	26 Oct 1978	AustLII		22
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		31
Greenbow Pty Ltd v Rossi Recycling Pty Ltd	[2022] VCC 1298	County Court of Victoria	Australia - Victoria	16 Aug 2022	AustLII		1
Groom v Leafbusters Pty Ltd (in liq)	[2021] VSC 765	Supreme Court of Victoria	Australia - Victoria	20 Nov 2021	AustLII
Harmer v FCT	[1989] FCA 432; 91 ALR 550; (1989) 20 ATR 1461	Federal Court of Australia	Australia - Commonwealth	23 Oct 1989	AustLII		18
Hawkins and Secretary, Department of Family and Community Services	[1999] AATA 34	Administrative Appeals Tribunal	Australia	22 Jan 1999	AustLII		2
Idlecroft Pty Ltd v Commissioner of Taxation	[2004] FCA 1087; 56 ATR 699	Federal Court of Australia	Australia - Commonwealth	23 Aug 2004	AustLII
It 2622 - Income Tax : Present Entitlement During the Stages of Administration of Deceased Estates	[1990] ATOITR IT2622	Australian Taxation Office	Australia - Commonwealth	6 Dec 1990	AustLII
It 316 - Minor Beneficiaries : Court Or Damages Trusts	[1979] ATOITR IT316	Australian Taxation Office	Australia - Commonwealth	17 Oct 1979	AustLII
It 348 - the Meaning of Present Entitlement	[1965] ATOITR IT348	Australian Taxation Office	Australia - Commonwealth	11 Aug 1965	AustLII
Koh v Samuel Conrad Buckeridge as executor of the estate of Leonard Walter Buckeridge [No 3]	[2023] WASC 42	Supreme Court of Western Australia	Australia - Western Australia	28 Mar 2023	AustLII		1
Leume Pty Ltd v Chianti Pty Ltd	[2006] WADC 95	District Court of Western Australia	Australia - Western Australia	30 Jun 2006	AustLII		2
Malamit Pty Ltd v WFI Insurance Ltd	[2016] NSWSC 1306	Supreme Court of New South Wales	Australia - New South Wales	16 Sep 2016	AustLII		2
Moignard and Commissioner of Taxation	[2014] AATA 342	Administrative Appeals Tribunal	Australia	30 May 2014	AustLII		3
NT88/533 and Commissioner of Taxation	[1988] AATA 683; 19 ATR 3987	Administrative Appeals Tribunal	Australia	7 Oct 1988	AustLII
Pearson v Commissioner of Taxation	[2005] FCA 250	Federal Court of Australia	Australia - Commonwealth	16 Mar 2005	AustLII		1
Pearson v Commissioner of Taxation	[2006] FCAFC 111; (2006) 232 ALR 55; 64 ATR 109	Federal Court of Australia	Australia - Commonwealth	5 Jul 2006	AustLII		6
PR 2017/14 - Income tax: tax consequences of investing in the LPP I Asset Pooling Authorised Contractual Scheme	[2017] ATOPR 14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2017	AustLII
PR 2017/14 - Income tax: tax consequences of investing in the LPP I Asset Pooling Authorised Contractual Scheme	[2017] ATOPR PR2017/14	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2017	AustLII
PR 2021/6 - Income tax: tax consequences of investing in the Aberdeen Standard Authorised Contractual Scheme I	[2021] ATOPR 6	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2021	AustLII
PR 2021/6 - Income tax: tax consequences of investing in the Aberdeen Standard Authorised Contractual Scheme I	[2021] ATOPR PR2021/6	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2021	AustLII
Raftland Pty Ltd v Commissioner of Taxation	[2007] FCAFC 4; (2007) 65 ATR 336	Federal Court of Australia	Australia - Commonwealth	31 Jan 2007	AustLII		12
Re Accident Compensation Tribunal; the Registrar of the Accident Compensation Tribunal and Joyce Agnes Cousins v FCT	[1992] FCA 17	Federal Court of Australia	Australia - Commonwealth	3 Feb 1992	AustLII
Re Commissioner of Taxation No: Qt92/10-11	[1993] AATA 266; 26 ATR 1276	Administrative Appeals Tribunal	Australia	23 Aug 1993	AustLII
Re Commissioner of Taxation v Ronald Winston Harmer; John David Finlay and Robert Graeme Hebbard As Trustees of the Ronald Winston Harmer; John David Finlay and Robert Graeme Hebbard Court Trust	[1990] FCA 258	Federal Court of Australia	Australia - Commonwealth	25 Jul 1990	AustLII
Re Faucilles Pty Ltd (In Its Capacity As Trustee of the John Kakridas Family Trust	[1989] FCA 524	Federal Court of Australia	Australia - Commonwealth	20 Dec 1989	AustLII
Re Ryan and FCT	[2008] AATA 383; [2008] ATC 10-026; 72 ATR 498	Administrative Appeals Tribunal	Australia	13 May 2008	AustLII		1
Re Taxation Appeals	[1989] AATA 45	Administrative Appeals Tribunal	Australia	3 Mar 1989	AustLII
Re Taxation Appeals	[1990] AATA 52; 21 ATR 3281	Administrative Appeals Tribunal	Australia	9 Mar 1990	AustLII		1
Re Taxation Appeals	[1992] AATA 270	Administrative Appeals Tribunal	Australia	4 Sep 1992	AustLII
Richardson v Commissioner of Taxation	[2001] FCA 1354	Federal Court of Australia	Australia - Commonwealth	21 Sep 2001	AustLII
Richardson v Commissioner of Taxation	[2001] FCA 68	Federal Court of Australia	Australia - Commonwealth	19 Feb 2001	AustLII
Ronald and Helen Drummond and Secretary, Department of Social Security	[1998] AATA 720	Administrative Appeals Tribunal	Australia	16 Sep 1998	AustLII
Stephens-Ryan; Secretary, Department of Social Services and (Social services second review)	[2020] AATA 961	Administrative Appeals Tribunal	Australia	24 Apr 2020	AustLII		1
Taylor v Deputy FCT	1 ATR 97; [1969] HCA 25	High Court of Australia	Australia - Commonwealth	11 Jun 1970	AustLII
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		32
Thomas v Commissioner of Taxation	[2015] FCA 1339	Federal Court of Australia	Australia - Commonwealth	26 Nov 2015	AustLII		3
Thomas v Commissioner of Taxation	[2015] FCA 968; 101 ATR 576	Federal Court of Australia	Australia - Commonwealth	31 Aug 2015	AustLII		12
Tindal v Commissioner of Taxation	[1946] ArgusLawRp 61; (1946) 52 ALR 369	Argus Law Reports	Australia	23 Aug 1946	AustLII
Tindal v FCT	[1946] HCA 26; 72 CLR 608; [1946] ALR 369; 8 ATD 152	High Court of Australia	Australia - Commonwealth	23 Aug 1946	AustLII		29
TR 93/32 - Income tax: rental property - division of net income or loss between co-owners	[1993] ATOTR 32	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/32 - Income tax: rental property - division of net income or loss between co-owners	[1993] ATOTR TR93/32	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Trustees of Estate Mortgage Fighting Fund Trust v Commissioner of Taxation	[2000] FCA 981; (2000) 102 FCR 15; 175 ALR 482; 45 ATR 7	Federal Court of Australia	Australia - Commonwealth	31 Jul 2000	AustLII		25
Walker v Walker	[2022] NSWSC 1104	Supreme Court of New South Wales	Australia - New South Wales	18 Aug 2022	AustLII		1
Walsh Bay Developments Pty Ltd v Commissioner of Taxation	[1994] FCA 1382	Federal Court of Australia	Australia - Commonwealth	5 Oct 1994	AustLII
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII		2

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Influence from the Shadows: The OECD, The Shape of Domestice Tax Policy and Lessons for Federal Systems"	[2003] RevenueLawJl 9	Bentley, Duncan	Australia	circa 2003	AustLII
"Present Entitlement toTrust Income and the Rule in Upton v Brown"	[2008] RevenueLawJl 2	Catherall, Darren	Australia	circa 2008	AustLII
"Taxation of Income of Children"	(1981-1982) 12 University of Queensland Law Journal 41	Dixon, J	Australia	circa 1982	AustLII
"Table of Cases"	[1985] AUMPLawAYbk 1	Editors	Australia	circa 1985	AustLII
"Why We Use Private Trusts in Australia: The Income Tax Dimension Explained"	(2019) 41 Sydney Law Review 217	Evans, Alex C	Australia	circa 2019	AustLII
"Richardson v Commissioner of Taxations (FCT)"	(1998) 20 Sydney Law Review 630	Ling, Ivy	Australia	circa 1998	AustLII
"Sections 99 and 99A of the Income Tax Assessment Act 1936: Their Past and Present Roles, and a Suggested Future Role"	(1977-1978) 2 University of New South Wales Law Journal 267	Sappideen, Razeen	Australia	circa 1978	AustLII
"Assessment of Beneficiaries' Income - How to Avoid the Pitfalls and Traps"	(1999) 2 (2) Journal of Australian Taxation 80	Stuk, Jack; Sommers, Darren	Australia	circa 1999	AustLII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Allhusen v Whittell	[1867] UKLawRpEq 113; (1867) LR 4 Eq 295		United Kingdom	28 Jun 1867	CommonLII		37
Archer-Shee v Garland	[1930] UKHL 2; [1931] AC 212	House of Lords	United Kingdom	15 Dec 1930	BAILII		19
Baker v Archer-Shee	[1927] UKHL 1; [1927] AC 844; [1927] All ER 755; (1926) 11 Tax Cas 749	House of Lords	United Kingdom	26 Jul 1927	BAILII		54
Corbett v Inland Revenue Commissioners	[1938] 1 KB 567		United Kingdom	circa 1938	LexisNexis / Westlaw		9
Darby; Russell v MacGregor	[1939] Ch 905	Court of Chancery	United Kingdom	circa 1939	LexisNexis / Westlaw		5
Executor Trustee & Agency Co of South Australia Ltd v FCT	[1932] ArgusLawRp 58; (1932) 48 CLR 26; 39 ALR 113; 2 ATD 35	Argus Law Reports	Australia - Commonwealth	4 Aug 1932	AustLII		22
FCT v Higgins	[1930] HCA 44; 44 CLR 297	High Court of Australia	Australia - Commonwealth	3 Dec 1930	AustLII		6
Horton v Jones	[1935] HCA 7; (1935) 53 CLR 475; [1935] ALR 177	High Court of Australia	Australia - Commonwealth	11 Mar 1935	AustLII		74
Howe v Lord Dartmouth	[1841] EngR 272; 32 ER 56; 7 Ves 137; 4 Russ 195		United Kingdom	circa 1841	CommonLII		93
Inland Revenue Commissioners v Smith	[1930] 1 KB 713		United Kingdom	circa 1930	LexisNexis / Westlaw		16
Inland Revenue Commissioners v Wahl	(1933) 17 Tax Cas 744		United Kingdom	circa 1933			1
Lord Sudeley v Attorney-General	[1896] UKLawRpAC 53; [1896] UKLawRpKQB 46; [1897] AC 11; (1896) 1 QB 354; (1896) 74 LT 91		United Kingdom	3 Mar 1896	CommonLII		99
Robertson v Deputy Federal Commissioner of Land Tax	[1941] HCA 40; (1941) 65 CLR 338; [1942] ALR 237; 6 ATD 178	High Court of Australia	Australia - Commonwealth	8 Dec 1941	AustLII		14
Tewart v Lawson	[1874] UKLawRpEq 113; 18 Eq 490		United Kingdom	12 Jun 1874	CommonLII		14