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Harmer v FCT     120

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
David & Ros Carr Holdings Pty Ltd v Ritossa	[2024] NSWSC 1125	Supreme Court of New South Wales	Australia - New South Wales	5 Sep 2024	AustLII
Karina Surjadi Family Trust v Chief Commissioner of State Revenue	[2024] NSWCATAD 114	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	1 May 2024	AustLII
Whimp v Scaglia	[2024] NSWSC 432	Supreme Court of New South Wales	Australia - New South Wales	23 Apr 2024	AustLII
WYVW and Commissioner of Taxation (Taxation)	[2023] AATA 4242	Administrative Appeals Tribunal	Australia	21 Dec 2023	AustLII		2
WA Glass Pty Ltd v Auto Control Systems Pty Ltd [No 4]	[2023] WASCA 154	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	26 Oct 2023	AustLII		1
Bendel and Commissioner of Taxation (Taxation)	[2023] AATA 3074	Administrative Appeals Tribunal	Australia	28 Sep 2023	AustLII		1
Shazbot Pty Ltd v Warner Capital Pty Ltd (No 3)	[2023] NSWSC 527	Supreme Court of New South Wales	Australia - New South Wales	18 May 2023	AustLII		2
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
ADG Digital Pty Ltd v Trigon Trading Pty Ltd (Administrators Appointed)	[2023] FCA 232	Federal Court of Australia	Australia - Commonwealth	16 Mar 2023	AustLII
Westpac Banking Corporation: Application of Zheng	[2023] NSWSC 147	Supreme Court of New South Wales	Australia - New South Wales	27 Feb 2023	AustLII
In the matter of Elegant Swan Pty Ltd (in liquidation) (controllers appointed)	[2022] NSWSC 1451	Supreme Court of New South Wales	Australia - New South Wales	26 Oct 2022	AustLII		5
York Developers Pty Ltd v Teri Serviced Apartments Pty Ltd	[2022] VMC 17	Magistrates' Court of Victoria	Australia - Victoria	16 Jun 2022	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
Beehive Corporation Pty Ltd v Xy	[2021] WASC 352	Supreme Court of Western Australia	Australia - Western Australia	19 Oct 2021	AustLII
Craven v Bradley	[2021] VSC 344	Supreme Court of Victoria	Australia - Victoria	16 Jun 2021	AustLII		2
QGC (No 2)	[2021] FCA 540	Federal Court of Australia	Australia - Commonwealth	29 Apr 2021	AustLII		4
Zabusky v Virgtel Ltd	[2021] QSC 17	Supreme Court of Queensland	Australia - Queensland	12 Feb 2021	AustLII		5
Crosby Textor Research Strategies Results Pty Ltd v Syed	[2020] NSWSC 1792	Supreme Court of New South Wales	Australia - New South Wales	20 Nov 2020	AustLII		1
Eldsure Pty Ltd v Sheridan Legal Pty Ltd	[2020] NSWSC 1616	Supreme Court of New South Wales	Australia - New South Wales	12 Nov 2020	AustLII		2
Advanced Holdings Pty Ltd as trustee for The Demian Trust v Commissioner of Taxation	[2020] FCA 1479	Federal Court of Australia	Australia - Commonwealth	15 Oct 2020	AustLII		3
Rheem Australia Pty Ltd v McInnes	[2020] NSWSC 1313	Supreme Court of New South Wales	Australia - New South Wales	30 Sep 2020	AustLII		7
Carter v Commissioner of Taxation	[2020] FCAFC 150; (2020) 279 FCR 83	Federal Court of Australia	Australia - Commonwealth	10 Sep 2020	AustLII		7
Quin v Bitcon	[2020] FCA 1065	Federal Court of Australia	Australia - Commonwealth	28 Jul 2020	AustLII
Chadbourne and Commissioner of Taxation (Taxation)	[2020] AATA 2441	Administrative Appeals Tribunal	Australia	10 Jul 2020	AustLII		2
Easy Stay Mining Accommodation Pty Ltd v MT Morgans WA Mining Pty Ltd	[2020] WASCA 86	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	27 May 2020	AustLII		2
In the matter of Dyamond Developments Pty Ltd (in liquidation)	[2020] NSWSC 591	Supreme Court of New South Wales	Australia - New South Wales	19 May 2020	AustLII		2
Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust	[2019] FCAFC 226; (2019) 273 FCR 567	Federal Court of Australia	Australia - Commonwealth	16 Dec 2019	AustLII		21
Peter Donkin; Krystiana Donkin, Nerida McKnight; Adeline Donkin; Joshua Donkin and Joshline Investments ATF Joshline Family Trust and Commissioner of Taxation (Taxation)	[2019] AATA 6746	Administrative Appeals Tribunal	Australia	10 Dec 2019	AustLII
ACT International Investment Pty Ltd v Li	[2019] VSC 759	Supreme Court of Victoria	Australia - Victoria	29 Oct 2019	AustLII		2
In the matter of Liquid Vision Pty Ltd (in liquidation) (deregistered)	[2019] NSWSC 1464	Supreme Court of New South Wales	Australia - New South Wales	28 Oct 2019	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
Cellarit Pty Ltd v Cawarrah Holdings Pty Ltd (No 2)	[2018] NSWCA 266	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	12 Nov 2018	AustLII		62
In re Peak Hotels and Resorts Ltd (in liq) Crumpler v Candey Ltd	[2018] EWCA Civ 2256; [2019] 1 WLR 2145	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Oct 2018	BAILII		5
GM Coles v Exceler8 Contracting Pty Ltd	[2018] SADC 66	District Court of South Australia	Australia - South Australia	21 Jun 2018	AustLII
Reozone Pty Ltd v Rene Santoro	[2018] NSWSC 650	Supreme Court of New South Wales	Australia - New South Wales	15 May 2018	AustLII		2
Lien v Clontarf Residential Pty Ltd	[2018] QSC 94	Supreme Court of Queensland	Australia - Queensland	4 May 2018	AustLII		1
TR 2018/6 - Income tax: trust vesting - consequences of a trust vesting	[2018] ATOTR TR2018/6	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/6 - Income tax: trust vesting - consequences of a trust vesting	[2018] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee	[2018] ATOTD TD2018/9	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee	[2018] ATOTD 9	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
Kramer & Ward	[2017] FamCAFC 270; [2017] FLC 93-817; (2017) 57 Fam LR 200	Family Court of Australia	Australia	21 Dec 2017	AustLII		15
Lewski v Commissioner of Taxation	[2017] FCAFC 145; (2017) 254 FCR 14	Federal Court of Australia	Australia - Commonwealth	18 Sep 2017	AustLII		19
Hart v Commissioner of Taxation (No 4)	[2017] FCA 572	Federal Court of Australia	Australia - Commonwealth	26 May 2017	AustLII		4
Rirratjingu Aboriginal Corporation v Northern Land Council	[2017] FCAFC 48; (2017) 248 FCR 349	Federal Court of Australia	Australia - Commonwealth	23 Mar 2017	AustLII		5
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
Thomson v Golden Destiny Investments Pty Ltd (No 2)	[2015] NSWSC 1929	Supreme Court of New South Wales	Australia - New South Wales	17 Dec 2015	AustLII		14
Alderton and Commissioner of Taxation (Taxation)	[2015] AATA 807	Administrative Appeals Tribunal	Australia	16 Oct 2015	AustLII
Thomas v Commissioner of Taxation	[2015] FCA 968; 101 ATR 576	Federal Court of Australia	Australia - Commonwealth	31 Aug 2015	AustLII		12
Pty Ltd ATF ROVI Investments Unit Trust v The Chief Commissioner of State Revenue	[2015] NSWCATAD 123	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	18 Jun 2015	AustLII		1
Integrated Growth Solutions Pty Ltd v Campbell	[2015] NSWSC 517	Supreme Court of New South Wales	Australia - New South Wales	29 Apr 2015	AustLII		1
Commissioner of Taxation v Moignard	[2015] FCA 143; (2015) 228 FCR 456; (2015) 65 AAR 251; (2015) 146 ALD 142	Federal Court of Australia	Australia - Commonwealth	3 Mar 2015	AustLII		5
Rirratjingu Aboriginal Corporation v Northern Land Council	[2015] FCA 36; (2015) 324 ALR 240	Federal Court of Australia	Australia - Commonwealth	4 Feb 2015	AustLII		6
Confidential and Commissioner of Taxation	[2014] AATA 952	Administrative Appeals Tribunal	Australia	19 Dec 2014	AustLII		1
Dura (Australia) Constructions Pty Ltd v Hue Boutique Living Pty Ltd	[2014] VSCA 326; (2014) 49 VLR 86; (2014) 49 VR 86; (2014) 292 FLR 114	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	17 Dec 2014	AustLII		33
Drexler v Karabay	[2014] NSWSC 1863	Supreme Court of New South Wales	Australia - New South Wales	10 Dec 2014	AustLII		3
Commissioner of Taxation v Australian Building Systems Pty Ltd (in liq)	[2014] FCAFC 133; (2014) 226 FCR 263	Federal Court of Australia	Australia - Commonwealth	8 Oct 2014	AustLII		2
Re ANZ Banking Group Ltd; Funds in Court	[2014] NSWSC 1076	Supreme Court of New South Wales	Australia - New South Wales	11 Aug 2014	AustLII		2
Palermo Seafoods Pty Ltd v Lunapas Pty Ltd	[2014] NSWSC 792; (2014) 17 BPR 33,047	Supreme Court of New South Wales	Australia - New South Wales	16 Jun 2014	AustLII		13
Moignard and Commissioner of Taxation	[2014] AATA 342	Administrative Appeals Tribunal	Australia	30 May 2014	AustLII		3
Bluechip Development Corporation (Gladstone) Pty Ltd v Sunstruct Pty Ltd (No 2)	[2013] FCCA 1898	Federal Circuit Court of Australia	Australia	20 Nov 2013	AustLII		3
Oswal v Commissioner of Taxation	[2013] FCA 745; (2013) 233 FCR 110; (2013) 2013 ATC 20-403; (2013) 96 ATR 68	Federal Court of Australia	Australia - Commonwealth	31 Jul 2013	AustLII		11
Sayden Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWCA 111; (2013) 83 NSWLR 700; (2013) 95 ATR 287	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	10 May 2013	AustLII		6
JKB Holdings Pty Ltd v de la Vega	[2013] NSWSC 501	Supreme Court of New South Wales	Australia - New South Wales	8 May 2013	AustLII		33
Kingston and Commissioner of Taxation	[2012] AATA 898	Administrative Appeals Tribunal	Australia	19 Dec 2012	AustLII
Brava Trading Pte Ltd v Leybourne Nominees Pty Ltd	[2012] QSC 328	Supreme Court of Queensland	Australia - Queensland	24 Oct 2012	AustLII		1
Murray and Commissioner of Taxation (No 3)	[2012] AATA 557	Administrative Appeals Tribunal	Australia	24 Aug 2012	AustLII		1
Trustee for MH Ghali Superannuation Fund and Commissioner of Taxation	[2012] AATA 527	Administrative Appeals Tribunal	Australia	10 Aug 2012	AustLII
Wei v Chen	[2012] NSWSC 751	Supreme Court of New South Wales	Australia - New South Wales	6 Jul 2012	AustLII
Vertical Australia Pty Ltd v Air Co Vertical-T LLC; Air Co Vertical-T LLC v Vertical Australia Pty Ltd	[2012] NSWSC 719	Supreme Court of New South Wales	Australia - New South Wales	27 Jun 2012	AustLII		10
Hopkins and Commissioner of Taxation	[2012] AATA 324	Administrative Appeals Tribunal	Australia	31 May 2012	AustLII
Confidential and Commissioner of Taxation	[2012] AATA 178; [2012] ATC 1-044; (2012) 88 ATR 222	Administrative Appeals Tribunal	Australia	23 Mar 2012	AustLII		8
TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions	[2012] ATODTR TR2012/D1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions	[2012] ATODTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Colonial First State Investments Ltd v Commissioner of Taxation	[2011] FCA 16; (2011) 192 FCR 298	Federal Court of Australia	Australia - Commonwealth	18 Jan 2011	AustLII		18
Application by Perpetual Ltd; C & L Cameron Pty Ltd & Singh	[2010] NSWSC 1340	Supreme Court of New South Wales	Australia - New South Wales	1 Dec 2010	AustLII		1
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation	[2010] HCATrans 37	High Court of Australia	Australia - Commonwealth	2 Mar 2010	AustLII
Re Ryan and FCT	[2008] AATA 383; [2008] ATC 10-026; 72 ATR 498	Administrative Appeals Tribunal	Australia	13 May 2008	AustLII		1
Commissioner of State Revenue v Serana Pty Ltd	[2008] WASCA 82; (2008) 36 WAR 251; [2008] ATC 20-017; (2008) 72 ATR 24	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	17 Apr 2008	AustLII		10
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
Andrew Garrett Wines Resorts Pty Ltd v National Australia Bank Ltd	[2006] SASC 381	Supreme Court of South Australia	Australia - South Australia	19 Dec 2006	AustLII		13
Duncan (as Trustee for Bankrupt Estate of Garrett) v National Australia Bank Ltd	[2006] SASC 239; (2006) 95 SASR 208; (2006) 235 ALR 385	Supreme Court of South Australia	Australia - South Australia	15 Aug 2006	AustLII		20
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
Equuscorp Pty Ltd v Wilmoth, Field Warne (a firm)	[2006] VSCA 123	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	30 May 2006	AustLII		12
Australian Securities and Investments Commission v Rowena Nominees Pty Ltd (in liq)	[2006] WASC 36; 225 ALR 147; (2006) 56 ACSR 673	Supreme Court of Western Australia	Australia - Western Australia	8 Mar 2006	AustLII		5
Raftland Pty Ltd v Commissioner of Taxation	[2006] FCA 109; (2006) 227 ALR 598; 62 ATR 49	Federal Court of Australia	Australia - Commonwealth	17 Feb 2006	AustLII		16
Andrew Garrett Wine Resorts Pty Ltd v National Australia Bank Ltd (No 7)	[2005] SASC 455; 227 ALR 113	Supreme Court of South Australia	Australia - South Australia	6 Dec 2005	AustLII		3
FCT v Ramsden	[2005] FCAFC 39; (2005) 58 ATR 485	Federal Court of Australia	Australia - Commonwealth	15 Mar 2005	AustLII		36
Pilmer v HIH Casualty & General Insurance Ltd (No 2)	[2004] SASC 389; (2004) 90 SASR 465; 187 FLR 315; (2004) 212 ALR 636; 51 ACSR 631	Supreme Court of South Australia	Australia - South Australia	26 Nov 2004	AustLII		22
Golden Paradise Corporation v Kogarah Municipal Council	[2003] NSWLEC 155; (2003) 131 LGERA 304	Land and Environment Court of New South Wales	Australia - New South Wales	29 Aug 2003	AustLII		1
Richardson v Commissioner of Taxation	[2001] FCA 1354	Federal Court of Australia	Australia - Commonwealth	21 Sep 2001	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
Nguyen and Commissioner of Taxation	[1999] AATA 228; 42 ATR 1030	Administrative Appeals Tribunal	Australia	16 Apr 1999	AustLII		1
Xerual Pty Ltd v Auburn Council	[1999] NSWLEC 64	Land and Environment Court of New South Wales	Australia - New South Wales	19 Mar 1999	AustLII		3
Bathurst City Council v PWC Properties Pty Ltd	[1998] HCA 59; (1998) 195 CLR 566; (1998) 157 ALR 414; (1998) 72 ALJR 1470; (1998) 100 LGERA 383; (1998) 17 Leg Rep 45	High Court of Australia	Australia - Commonwealth	30 Sep 1998	AustLII		209
Victoria v Sutton	[1998] HCA 56; (1998) 195 CLR 291; (1998) 156 ALR 579; (1998) 72 ALJR 1386; (1998) 83 IR 1; (1998) 15 Leg Rep 2	High Court of Australia	Australia - Commonwealth	2 Sep 1998	AustLII		144
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
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		286
Chief Commissioner of Stamp Duties v Buckle S171/1996	[1997] HCATrans 174	High Court of Australia	Australia - Commonwealth	5 Jun 1997	AustLII
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
McJannet, Re; Ex parte Minister for Employment, Training & Industrial Relations	[1995] HCA 31; (1995) 132 ALR 198; (1995) 70 ALJR 93; (1995) 62 IR 1; (1995) 19 Leg Rep 2	High Court of Australia	Australia - Commonwealth	9 Nov 1995	AustLII		27
Davies v Australian Securities Commission	[1995] FCA 1496; (1995) 59 FCR 221; (1995) 131 ALR 295; (1995) 38 ALD 273; (1995) 18 ACSR 129	Federal Court of Australia	Australia - Commonwealth	30 Aug 1995	AustLII		46
Re William Irvine Robinson (Bankrupt) Ex Parte: Celia Crews Bray v Charles Philippe Louis Nilant and John Francis Sherwood	[1995] FCA 1055	Federal Court of Australia	Australia - Commonwealth	8 Feb 1995	AustLII
Walsh Bay Developments Pty Ltd v Commissioner of Taxation	[1994] FCA 1382	Federal Court of Australia	Australia - Commonwealth	5 Oct 1994	AustLII
Viewsail Pty Ltd v Javel Holdings Pty Ltd Javel Holdings Pty Ltd v Viewsail Pty Ltd, Vincent Kenneth Hyde and Jefferson Francis Hyde	[1994] FCA 1069	Federal Court of Australia	Australia - Commonwealth	6 May 1994	AustLII
Re Garry William Lovering and Gael Ann Lovering Galladin Pty Ltd v John Henderson Jackson Re Damian John Lovering Galladin Pty Ltd v John Henderson Jackson	[1994] FCA 1061	Federal Court of Australia	Australia - Commonwealth	4 May 1994	AustLII
Liedig v Commissioner of Taxation	[1994] FCA 1058; (1994) 50 FCR 461; (1994) 121 ALR 561; (1994) 28 ATR 141	Federal Court of Australia	Australia - Commonwealth	4 May 1994	AustLII		46
Fiorino v Woodgate	[1994] FCA 1023	Federal Court of Australia	Australia - Commonwealth	14 Apr 1994	AustLII		4
Registrar of the Accident Compensation Tribunal v FCT	(1993) 178 CLR 145		Australia - Commonwealth	20 Oct 1993	AustLII		86
Re Taxation Appeals	[1992] AATA 284	Administrative Appeals Tribunal	Australia	21 Sep 1992	AustLII
IT 2680 - Income tax: withholding tax liability of non-resident beneficiaries of Australian trusts	[1992] ATOITR IT2680	Australian Taxation Office	Australia - Commonwealth	14 May 1992	AustLII
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
It 329 - Discretionary Trusts : Section 101 - Resolutions of Trustee	[1980] ATOITR IT329	Australian Taxation Office	Australia - Commonwealth	11 Jul 1980	AustLII
It 328 - Trusts : Interpretation of Section 101 in Relation To Sections 99 and 99a Under 1964 Amending Legislation	[1966] ATOITR IT328	Australian Taxation Office	Australia - Commonwealth	20 May 1966	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Trustee Rights and Powers: A Taxonomical Analysis"	[2020] BondLawRw 2	Chiam, Christopher	Australia	circa 2020	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
"Addressing 'Loss of Identity' in the Joint Judgment: Searching for 'The Individual Judge' in the Joint Judgments of the Mason Court"	(2017) 40 University of New South Wales Law Journal 670	Partovi, Andisheh; Smyth, Russell; Zukerman, Ingrid; Valente, Joseph	Australia	circa 2017	AustLII		2
"1984-2014: The Life of the (Non-constructive) Trust in the High Court"	(2015) 36 Adelaide Law Review 179	Dal Pont, G E	Australia	circa 2015	AustLII		1
"The Law of contracts, trusts and corporations as criteria of tax liability"	(2014) 37 Melbourne University Law Review 834	Gummow, William	Australia	circa 2014	AustLII
"Present Entitlement toTrust Income and the Rule in Upton v Brown"	[2008] RevenueLawJl 2	Catherall, Darren	Australia	circa 2008	AustLII
"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