LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

TR 2018/7 - Income tax: employee remuneration trusts    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Blank v Commissioner of Taxation	[2016] HCA 42; (2016) 258 CLR 439; (2016) 338 ALR 533; [2016] ATC 20-587; (2016) 104 ATR 41; (2016) 91 ALJR 14; (2016) 154 ALD 12	High Court of Australia	Australia - Commonwealth	9 Nov 2016	AustLII		11
Sent v Commissioner of Taxation	[2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318	Federal Court of Australia	Australia - Commonwealth	16 Apr 2012	AustLII		24
Re Yip v FCT	[2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214	Administrative Appeals Tribunal	Australia	4 Nov 2011	AustLII		4
Commissioner of Taxation v H	[2010] FCAFC 128; (2010) 188 FCR 440; (2010) 274 ALR 1; [2010] ATC 20-218	Federal Court of Australia	Australia - Commonwealth	20 Oct 2010	AustLII		33
(2010) 85 Atr 357	(2010) 85 ATR 357		Australia	circa 2010	Legal Online / Westlaw		2
164-166 TR 2010/6	164-166 TR 2010/6			circa 2010			2
Soubra v FCT	[2009] AATA 775; [2009] ATC 10-113; (2009) 77 ATR 946	Administrative Appeals Tribunal	Australia	8 Oct 2009	AustLII		2
FCT v Indooroopilly Children Services (Qld) Pty Ltd	[2007] FCAFC 16; (2007) 158 FCR 325; 239 ALR 85; (2007) 65 ATR 369	Federal Court of Australia	Australia - Commonwealth	22 Feb 2007	AustLII		54
Wensemius and Commissioner of Taxation	[2007] AATA 1006; (2007) 66 ATR 144	Administrative Appeals Tribunal	Australia	11 Jan 2007	AustLII		4
Re Benstead Services Pty Ltd and FCT	[2006] AATA 976; (2006) 64 ATR 1232	Administrative Appeals Tribunal	Australia	17 Nov 2006	AustLII		3
Experienced Tours Pty Ltd and Commissioner of Taxation	[2006] AATA 517; (2006) 63 ATR 1147	Administrative Appeals Tribunal	Australia	14 Jun 2006	AustLII		3
Pridecraft Pty Ltd v FCT	[2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210	Federal Court of Australia	Australia - Commonwealth	23 Dec 2004	AustLII		40
Spotlight Stores Pty Ltd v FCT	[2004] FCA 650; (2004) 55 ATR 745	Federal Court of Australia	Australia - Commonwealth	25 May 2004	AustLII		20
Essenbourne Pty Ltd v Commissioner of Taxation	[2002] FCA 1577; (2002) 51 ATR 629	Federal Court of Australia	Australia - Commonwealth	17 Dec 2002	AustLII		34
Deputy Commissioner of Taxation v Applied Design Development Pty Ltd (In Liq)	[2002] FCA 205; (2002) 117 FCR 336; (2002) 49 ATR 196; (2002) 20 ACLC 463	Federal Court of Australia	Australia - Commonwealth	15 Mar 2002	AustLII		14
Goodman Fielder Wattie Ltd v Commissioner of Taxation	[1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26	Federal Court of Australia	Australia - Commonwealth	22 May 1991	AustLII		55
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		367
Cases Nos 260-262/1982	(1983) 27 CTBR (NS) 80		Australia	circa 1983			4
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
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII		240
Australian Broadcasting Tribunal v Bond	[1980] HCA 33; 170 CLR 380	High Court of Australia	Australia - Commonwealth	2 Sep 1980	AustLII		10
Ransburg Australia Pty Ltd v Commissioner of Taxation (Cth)	[1980] FCA 31; (1980) 29 ALR 433; 47 FLR 177; (1980) 10 ATR 663	Federal Court of Australia	Australia - Commonwealth	28 Mar 1980	AustLII		11
Re Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 150	Federal Court of Australia	Australia - Commonwealth	circa 1980	AustLII		23
[1980] Fca 4114	[1980] FCA 4114	Federal Court of Australia	Australia - Commonwealth	circa 1980	AustLII		2
Murdoch v Commissioner of Pay-roll Tax (Vic)	(1980) 143 CLR 629; (1980) 31 ALR 637		Australia - Commonwealth	circa 1980	Legal Online / Westlaw		36
Union-Fidelity Trustee Co of Australia Ltd v FCT	[1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313	High Court of Australia	Australia - Commonwealth	6 Aug 1969	AustLII		71
Inchyra (Baron) v Jennings (Inspector of Taxes)	[1966] 1 Ch 37; [1965] 2 All ER 714	Court of Chancery	United Kingdom	circa 1966	LexisNexis / Westlaw		6
FCT v Belford	[1952] HCA 73; (1952) 88 CLR 589; [1953] ALR 30; (1952) 10 ATD 105; (1952) 5 AITR 392	High Court of Australia	Australia - Commonwealth	19 Dec 1952	AustLII		29
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII		313
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
[1949] Atd 431	[1949] ATD 431		Australia	circa 1949			2
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		304
Mutual Acceptance Co Ltd v FCT	[1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506	High Court of Australia	Australia - Commonwealth	4 Dec 1944	AustLII		124
Jackson's Trustees v Commissioners of Inland Revenue	(1942) 25 Tax Cas 13		United Kingdom	circa 1942			5
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
FCT v McArdle	(1988) 19 ATR 1901		Australia	circa 1901	Legal Online / Westlaw		10
564 Atr 15-16	564 ATR 15-16		Australia	circa 2002	Legal Online / Westlaw		2
Murdoch v Commissioner of Pay-roll Tax (Vic)	(1980) 143 CLR 629; (1980) 31 ALR 637		Australia - Commonwealth	circa 2002	Legal Online / Westlaw		36