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"Raftland Revisited: The High Court's View Of Present Entitlement To Trust Income"   flag 

[2008] RevenueLawJl 7
Jay, Tim
Revenue Law Journal
Australia

Legislation Cited

s9.5
Legislation Name Provision

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Upton v Brown [1884] UKLawRpCh 90; (1884) 26 Ch D 588 Court of Chancery United Kingdom 22 Mar 1884 CommonLII flag 11
Raftland Pty Ltd v Commissioner of Taxation [2007] FCAFC 4; (2007) 65 ATR 336 Federal Court of Australia Australia - Commonwealth 31 Jan 2007 AustLII flag 12
Cajkusic v Commissioner of Taxation [2006] FCAFC 164; (2006) 155 FCR 430; 64 ATR 676 Federal Court of Australia Australia - Commonwealth 24 Nov 2006 AustLII flag 29
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 flag 16
Idlecroft Pty Ltd v Commissioner of Taxation [2005] FCAFC 141; 144 FCR 501; 225 ALR 528; 60 ATR 224 Federal Court of Australia Australia - Commonwealth 5 Aug 2005 AustLII flag 10
Commissioner of Taxation v Prestige Motors Pty Ltd [1998] FCA 221; 82 FCR 195; (1998) 153 ALR 19; (1998) 38 ATR 568 Federal Court of Australia Australia - Commonwealth 18 Mar 1998 AustLII flag 19
Raftland Pty Ltd v FCT [2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 153

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