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It 342 - Determination of a Trust Estate's Net Income - Ruling of the High Court of Australia on the Union Fidelity Trustee Co   flag 

[1969] ATOITR IT342
Australian Taxation Office
Australia - Commonwealth
3rd October, 1969

Legislation Cited

s95, s97, s98, s99, s99A
Legislation Name Provision

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 71
FCT v Belford [1952] HCA 73; (1952) 88 CLR 589; [1953] ALR 30; (1952) 10 ATD 105; (1952) 5 AITR 392 High Court of Australia Australia - Commonwealth 19 Dec 1952 AustLII flag 29

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