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TR 2004/D25 - Income tax: capital gains: meaning of the words 'absolutely entitled to a CGT asset as against the trustee of a trust' as used in Parts 3-1 and 3-3 of the Income Tax Assessment Act 1997    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Herdegen v FCT	[1988] FCA 419; (1988) 84 ALR 271; (1988) 20 ATR 24	Federal Court of Australia	Australia - Commonwealth	2 Dec 1988	AustLII		119
Charles v FCT	[1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85	High Court of Australia	Australia - Commonwealth	23 Apr 1954	AustLII		131
Wilson v Wilson	[1950] NSWStRp 36; (1950) 51 SR (NSW) 91; 68 WN (NSW) 78	Supreme Court of New South Wales	Australia - New South Wales	19 Oct 1950	AustLII		7
Manfred v Maddrell	[1950] NSWStRp 37; (1950) 51 SR (NSW) 95	Supreme Court of New South Wales	Australia - New South Wales	19 Oct 1950	AustLII		10
Hyman v Permanent Trustee Co of New South Wales Ltd	[1914] NSWStRp 49; (1914) 14 SR (NSW) 348; 31 WN (NSW) 126	Supreme Court of New South Wales	Australia - New South Wales	19 Aug 1914	AustLII		5
Commissioner of Stamp Duties (Qld) v Livingston	[1964] UKPC 2; [1965] AC 694; [1964] 3 All ER 692; [1964] 3 WLR 963	Privy Council	United Kingdom	circa 1964	BAILII		273
Re Marshall	[1913] UKLawRpCh 125; [1914] 1 Ch 192	Court of Chancery	United Kingdom	17 Nov 1913	CommonLII		27
Horsnaill, In re; Womersley v Horsnaill	[1909] UKLawRpCh 35; [1909] 1 Ch 631	Court of Chancery	United Kingdom	13 Mar 1909	CommonLII		9
Wharton v Masterman	[1895] UKLawRpAC 15; [1894] UKLawRpCh 42; [1895] AC 186; (1894) 2 Ch 184	Court of Chancery	United Kingdom	5 Mar 1894	CommonLII		68
Saunders v Vautier	[1841] EngR 629; 49 ER 282; (1841) 4 Beav 115	Rolls Court	United Kingdom	circa 1841	CommonLII		257
41 Er 482	41 ER 482		United Kingdom	circa 1964	CommonLII		47
Lloyds Bank Ltd v Duker	[1987] 3 All ER 193; [1987] 1 WLR 1324		United Kingdom	circa 1987	LexisNexis		12
Kidson (Inspector of Taxes) v Macdonald	[1974] 1 All ER 849		United Kingdom	circa 1974	LexisNexis		5
Re Weiner's Will Trusts	[1956] 2 All ER 482; [1956] 1 WLR 579		United Kingdom	circa 1956	LexisNexis		12
[1937] 1 All Er 482	[1937] 1 All ER 482		United Kingdom	circa 1937	LexisNexis		2
Re Sandeman's Will Trusts	[1937] 1 All ER 368		United Kingdom	circa 1937	LexisNexis		16
[1895-9] All Er 687	[1895-9] All ER 687		United Kingdom	circa 1895	LexisNexis		2
1 Ch 10	1 Ch 10	Court of Chancery	United Kingdom	circa 1964	LexisNexis / Westlaw		23
Baumgartner v Baumgartner	2 NSWLR 406; 10 Fam LR 319		Australia - New South Wales	circa 1964	LexisNexis AU		66
Hoare Trustees v Gardner (HM Inspector of Taxes)	52 Tax Cas 53		United Kingdom	circa 1964			4