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TD 2003/28 - Income tax: capital gains: does CGT event E4 in section 104-70 of the Income Tax Assessment Act 1997 happen if the trustee of a discretionary trust makes a non-assessable payment to:(a) a mere object; or (b) a default beneficiary?

[2003] ATOTD TD2003/28

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Gartside v Inland Revenue Commissioners	[1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277	House of Lords	United Kingdom	13 Dec 1967	BAILII		239
Leedale (Inspector of Taxes) v Lewis	[1982] 3 All ER 808; [1982] 1 WLR 1319		United Kingdom	circa 1982	LexisNexis		18
Pearson v Inland Revenue Commissioners	[1981] AC 753; [1980] 2 WLR 872		United Kingdom	circa 1981	LexisNexis / Westlaw		22
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		37

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