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Re Lambert and FCT     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Chadbourne and Commissioner of Taxation (Taxation)	[2020] AATA 2441	Administrative Appeals Tribunal	Australia	10 Jul 2020	AustLII		2
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee	[2018] ATOTD 9	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee	[2018] ATOTD TD2018/9	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Forrest v Commissioner of Taxation	[2010] FCAFC 6; (2010) 78 ATR 417; [2010] ATC 20-163	Federal Court of Australia	Australia - Commonwealth	5 Feb 2010	AustLII		12
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation	[2010] HCA 10; (2010) 240 CLR 481; (2010) 264 ALR 436; (2010) 75 ATR 1; (2010) 84 ALJR 266; [2010] ATC 20-170	High Court of Australia	Australia - Commonwealth	circa 2010	AustLII		74
Adams v Lambert	[2006] HCA 10; (2006) 228 CLR 409; (2006) 225 ALR 396; (2006) 80 ALJR 679	High Court of Australia	Australia - Commonwealth	4 Apr 2006	AustLII		218
Ramsden v FCT	[2004] FCA 632; 56 ATR 42	Federal Court of Australia	Australia - Commonwealth	21 May 2004	AustLII		10
Toll (FGCT) Pty Ltd v Alphapharm Pty Ltd	(2004) 219 CLR 165		Australia - Commonwealth	circa 2004	Legal Online / Westlaw		1680
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2)	[1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26	High Court of Australia	Australia - Commonwealth	20 May 1998	AustLII		5350
Zeta Force Pty Ltd v Commissioner of Taxation	(1998) 84 FCR 70; (1998) 39 ATR 277	Federal Court of Australia	Australia	circa 1998	Legal Online / Westlaw		33
Commissioner of Taxation v Roberts	[1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494	Federal Court of Australia	Australia - Commonwealth	31 Jul 1992	AustLII		227
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII		412
FCT v Dalco	[1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		452
Chan v Zacharia	[1984] HCA 36; (1984) 154 CLR 178; 53 ALR 417; (1984) 58 ALJR 353; [1985] LRC (Comm) 709	High Court of Australia	Australia - Commonwealth	7 Jun 1984	AustLII		552
Karger v Paul	[1984] VicRp 13; [1984] VR 161		Australia - Victoria	17 Dec 1982	AustLII		166
FCT v Smith	[1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428	High Court of Australia	Australia - Commonwealth	20 Feb 1981	AustLII		188
Ure v FCT	[1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484	Federal Court of Australia	Australia - Commonwealth	circa 1981	AustLII		122
Gauci v FCT	[1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321	High Court of Australia	Australia - Commonwealth	10 Dec 1975	AustLII		248
Wishaw v Stephens	[1970] AC 508		United Kingdom	circa 1970	LexisNexis / Westlaw		119
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII		173
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Partridge v Equity Trustees Executors and Agency Co Ltd	[1947] HCA 42; (1947) 75 CLR 149; [1947] ALR 552	High Court of Australia	Australia - Commonwealth	circa 1947	AustLII		48
Vacuum Oil Co Pty Ltd v Wiltshire	[1945] HCA 37; (1945) 72 CLR 319; [1946] ALR 50; 14 ABC 79; (1945) 19 ALJR 380	High Court of Australia	Australia - Commonwealth	10 Dec 1945	AustLII		179
Wilson v Metro Goldwyn Mayer	18 NSWLR 730		Australia - New South Wales	circa 1998	LexisNexis AU		17