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TD 2012/21 - Income tax: does CGT event E1 or E2 in sections 104-55 or 104-60 of the Income Tax Assessment Act 1997 happen if the terms of a trust are changed pursuant to a valid exercise of a power contained within the trust's constituent document, or varied with the approval of a relevant court?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v David Clark; Commissioner of Taxation v Helen Clark	[2011] FCAFC 5; (2011) 190 FCR 206; (2011) 79 ATR 550; [2011] ATC 20-236	Federal Court of Australia	Australia - Commonwealth	21 Jan 2011	AustLII		25
Jenkins v Ellett	[2007] QSC 154	Supreme Court of Queensland	Australia - Queensland	26 Jun 2007	AustLII		14
Commissioner of State Revenue v Lam & Kym Pty Ltd	[2004] VSCA 204; (2004) 10 VR 420; (2004) 58 ATR 60	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	15 Nov 2004	AustLII		20
Commissioner of Taxation v Commercial Nominees of Australia Ltd	[2001] HCA 33; (2001) 179 ALR 655; (2001) 22 Leg Rep 42; (2001) 75 ALJR 1172; (2001) 47 ATR 220	High Court of Australia	Australia - Commonwealth	31 May 2001	AustLII		17
FCT v Commercial Nominees of Australia Ltd	[1999] FCA 1455; (1999) 167 ALR 147; (1999) 43 ATR 42	Federal Court of Australia	Australia - Commonwealth	22 Oct 1999	AustLII		14
Re Ball's Settlement Trusts	[1968] 1 WLR 899		United Kingdom	circa 1968	LexisNexis / Westlaw		35