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It 2622 - Income Tax : Present Entitlement During the Stages of Administration of Deceased Estates   flag 

[1990] ATOITR IT2622
Australian Taxation Office
Australia - Commonwealth
6th December, 1990

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s95, s97, s98, s99

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Galland [1986] HCA 83; (1986) 162 CLR 408; (1986) 68 ALR 403; (1986) 18 ATR 33; 61 ALJR 69 High Court of Australia Australia - Commonwealth 16 Dec 1986 AustLII flag 26
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
General Steel Industries Inc v Commissioner for Railways (NSW) [1964] HCA 69; (1964) 112 CLR 125; [1965] ALR 636; (1964) 38 ALJR 253 High Court of Australia Australia - Commonwealth 9 Nov 1964 AustLII flag 4511
FCT v Whiting [1943] HCA 45; 68 CLR 199; [1943] ALR 186; 2 AITR 421; 7 ATD 179 High Court of Australia Australia - Commonwealth 19 Mar 1943 AustLII flag 72
Corbett v IRC (1937) 4 All ER 700; 21 Tax Cas 440 United Kingdom circa 1937 LexisNexis flag 1
Pagels v MacDonald [1936] HCA 15; (1936) 54 CLR 519; [1936] ALR 224 High Court of Australia Australia - Commonwealth 29 Apr 1936 AustLII flag 37
Barnardo's Homes v Special Income Tax Commissioners [1921] UKHL TC_7_646; [1921] 2 AC 1 House of Lords United Kingdom 14 Mar 1921 BAILII flag 43
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 flag 99

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