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TD 2009/19 - Income tax: does a taker in default of trust capital have an 'interest in the trust capital' for the purposes of CGT event E8 in section 104-90 of the Income Tax Assessment Act 1997?

[2009] ATOTD 19

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
Leedale (Inspector of Taxes) v Lewis	[1982] 3 All ER 808; [1982] 1 WLR 1319		United Kingdom	circa 1982	LexisNexis		18
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
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
Craig v FCT	[1945] HCA 1; (1945) 70 CLR 441; [1945] ALR 105	High Court of Australia	Australia - Commonwealth	6 Apr 1945	AustLII		24

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