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Oswal v Commissioner of Taxation     11

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TD 2019/14 - Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens?	[2019] ATOTD TD2019/14	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TD 2019/14 - Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens?	[2019] ATOTD 14	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation	[2018] FCAFC 122; (2018) 264 FCR 587; 130 ACSR 1	Federal Court of Australia	Australia - Commonwealth	10 Aug 2018	AustLII		9
Oswal v Commissioner of Taxation (No 5)	[2016] FCA 916	Federal Court of Australia	Australia - Commonwealth	9 Aug 2016	AustLII		2
Oswal v Commissioner of Taxation (No 4)	[2016] FCA 666	Federal Court of Australia	Australia - Commonwealth	24 May 2016	AustLII		4
Oswal v Commissioner of Taxation	[2015] FCA 1366	Federal Court of Australia	Australia - Commonwealth	2 Dec 2015	AustLII		4
Oswal v Commissioner of Taxation (No 2)	[2015] FCA 1143	Federal Court of Australia	Australia - Commonwealth	5 Nov 2015	AustLII		13
Kafataris v Deputy Commissioner of Taxation	[2015] FCA 874; (2015) 243 FCR 291	Federal Court of Australia	Australia - Commonwealth	20 Aug 2015	AustLII		3
Alexander v Commissioner of Taxation	[2014] FCA 1161; (2014) 99 ATR 773	Federal Court of Australia	Australia - Commonwealth	3 Nov 2014	AustLII		1
Oswal v Commissioner of Taxation	[2014] FCA 812	Federal Court of Australia	Australia - Commonwealth	4 Aug 2014	AustLII		2
Yara Australia Pty Ltd v Oswal (No 2)	[2013] WASCA 187	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	16 Aug 2013	AustLII		14

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Oswal v Yara Australia Pty Ltd (No 3)	[2011] WASC 255; (2011) 86 ACSR 1	Supreme Court of Western Australia	Australia - Western Australia	28 Sep 2012	AustLII		7
[2012] NSD 851	[2012] NSD 851		Canada - Nova Scotia	circa 2012			8
[2012] NSD 852	[2012] NSD 852		Canada - Nova Scotia	circa 2012			7
Byrnes v Kendle	[2011] HCA 26; (2011) 243 CLR 253; (2011) 279 ALR 212; (2011) 85 ALJR 798	High Court of Australia	Australia - Commonwealth	3 Aug 2011	AustLII		530
Kafataris v Deputy Commissioner of Taxation	[2008] FCA 1454; (2008) 172 FCR 242; [2008] ATC 20-048; 73 ATR 531	Federal Court of Australia	Australia - Commonwealth	19 Sep 2008	AustLII		15
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
(2003) 130 FCR 12	(2003) 130 FCR 12	Federal Court of Australia	Australia	circa 2003	Legal Online / Westlaw		43
Chief Commissioner of Stamp Duties v Buckle	[1998] HCA 4; (1998) 192 CLR 226; (1998) 151 ALR 1; (1998) 72 ALJR 243; 37 ATR 393	High Court of Australia	Australia - Commonwealth	23 Jan 1998	AustLII		286
Harmer v FCT	[1991] HCA 51; (1991) 173 CLR 264; 104 ALR 117; (1991) 22 ATR 726; (1991) 66 ALJR 89	High Court of Australia	Australia - Commonwealth	circa 1991	AustLII		120
Bankruptcy v Shultz	[1990] HCA 45; (1990) 170 CLR 306; 96 ALR 327; 64 ALJR 651	High Court of Australia	Australia - Commonwealth	8 Nov 1990	AustLII		208
Herdegen v FCT	[1988] FCA 419; (1988) 84 ALR 271; (1988) 20 ATR 24	Federal Court of Australia	Australia - Commonwealth	2 Dec 1988	AustLII		118
Burns v Leda Holdings Pty Ltd	[1988] 1 Qd R 214; (1987) 89 FLR 365		Australia - Queensland	circa 1988	LexisNexis AU		10
Herdegen v FCT	(1988) 84 ALR 27		Australia	circa 1988	LexisNexis AU		1
Spellson v George	(1987) 11 NSWLR 300		Australia - New South Wales	circa 1987	LexisNexis AU		78
Kemtron Industries Pty Ltd v Commissioner of Stamp Duties	[1984] 1 Qd R 576; (1984) 15 ATR 627		Australia - Queensland	circa 1984	LexisNexis AU		70
Hewett v Court	[1983] HCA 7; (1983) 149 CLR 639; (1983) 46 ALR 87; (1983) 57 ALJR 211; (1983) 1 ACLC 768; (1983) 7 ACLR 909	High Court of Australia	Australia - Commonwealth	circa 1983	AustLII		303
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW)	[1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874	High Court of Australia	Australia - Commonwealth	21 Apr 1982	AustLII		181
Roome v Edwards	[1982] AC 279		United Kingdom	circa 1982	LexisNexis / Westlaw		17
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties	[1980] 1 NSWLR 510; 10 ATR 942		Australia - New South Wales	circa 1980	LexisNexis AU		97
AFE): Octavo Investments Pty Ltd v Knight	[1979] HCA 61; (1979) 144 CLR 360; (1979) 27 ALR 129; (1979) 54 ALJR 87; 4 ACLR 575	High Court of Australia	Australia - Commonwealth	27 Nov 1979	AustLII		384
Inland Revenue Commissioner v Cookson	[1977] 2 All ER 331		United Kingdom	circa 1977	LexisNexis		1
Stephenson v Barclays Bank Trust Co Ltd	[1975] 1 All ER 625; [1975] 1 WLR 882		United Kingdom	circa 1975	LexisNexis		28
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		241
General Steel Industries Inc v Commissioner for Railways (NSW)	[1964] HCA 69; (1964) 112 CLR 125; [1965] ALR 636; (1964) 38 ALJR 253	High Court of Australia	Australia - Commonwealth	9 Nov 1964	AustLII		4504
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
Buzza v Comptroller of Stamps (Vic)	[1951] HCA 16; (1951) 83 CLR 286; [1951] ALR 353	High Court of Australia	Australia - Commonwealth	27 Apr 1951	AustLII		19
Thomson v FCT	[1949] HCA 63; 80 CLR 344; [1950] ALR 11	High Court of Australia	Australia - Commonwealth	16 Dec 1949	AustLII		1
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
Commissioner of Stamp Duties (Qld) v Hopkins	[1945] HCA 14; (1945) 71 CLR 351; [1945] ALR 341	High Court of Australia	Australia - Commonwealth	3 Aug 1945	AustLII		76
Williams v Muir	[1943] AC 468		United Kingdom	circa 1943	LexisNexis / Westlaw		22
Wedge v Acting Comptroller of Stamps (Vic)	[1941] HCA 1; (1941) 64 CLR 75; [1941] ALR 45	High Court of Australia	Australia - Commonwealth	28 Feb 1941	AustLII		15
Davidson v Chirnside	[1908] HCA 65; (1908) 7 CLR 324; 14 ALR 686	High Court of Australia	Australia - Commonwealth	9 Oct 1908	AustLII		42
Davidson v Armytage	(1906) 4 CLR 204		Australia - Commonwealth	circa 1906	Legal Online / Westlaw		1
Foakes v Jackson	[1900] UKLawRpCh 43; [1900] 1 Ch 807		United Kingdom	6 Mar 1900	CommonLII		5
Massereene v Commissioners of Inland Revenue	[1900] 2 IR 138			circa 1900			10
Hancock, In re; Malcolm v Burford-Hancock	[1896] UKLawRpCh 81; [1896] 2 Ch 173	Court of Chancery	United Kingdom	4 May 1896	CommonLII		8
Re Beddoe	[1892] UKLawRpCh 180; [1893] 1 Ch 547		United Kingdom	2 Dec 1892	CommonLII		400
Staniar v Evans	[1886] UKLawRpCh 242; (1886) 34 Ch D 470; 57 LT 654	Court of Chancery	United Kingdom	18 Dec 1886	CommonLII		23
Dodds v Tuke	[1884] UKLawRpCh 52; (1884) 25 Ch D 617	Court of Chancery	United Kingdom	15 Feb 1884	CommonLII		15
Kane v Kane	[1880] UKLawRpCh 281; 16 Ch D 207	Court of Chancery	United Kingdom	29 Nov 1880	CommonLII		7
Sweetapple v Horlock	[1879] UKLawRpCh 143; (1879) 11 Ch D 745	Court of Chancery	United Kingdom	7 Apr 1879	CommonLII		14
Re The Exhall Coal Co (Ltd) Re Bleckley	[1866] EngR 131; 55 ER 970; (1866) 35 Beav 449	Rolls Court	United Kingdom	circa 1866	CommonLII		39
Henry Sharnborne Nathaniel Micklethwait v The Rev John Nathaniel Micklethwait	[1858] EngR 47; (1858) 4 CBNS 790; 140 ER 1302	Court of Common Pleas	United Kingdom	circa 1858	CommonLII		10
Moffat v Collector of Imposts	22 VLR 164; 18 ALT 144		Australia - Victoria	circa 1982			5
Wiseman v Collector of Imposts	21 VLR 743		Australia - Victoria	circa 1982			10
Wiseman v Collector of Imposts	17 ALT 251		Australia	circa 1982			2
2 Ch 3	2 Ch 3	Court of Chancery	United Kingdom	circa 1982	LexisNexis / Westlaw		35