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Hill v Permanent Trustee Co of New South Wales Ltd     35

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
ALEXANDER BEARD v Revenue & Customs (Distribution - share premium- Jersey law)	[2022] UKFTT 129	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Apr 2022	BAILII
Enright v Enright	[2019] NZHC 1124	High Court of New Zealand	New Zealand	22 May 2019	NZLII		11
Forester Maurice Labrouche v Frey	[2016] EWHC 268 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	18 Feb 2016	BAILII		1
First Nationwide v Revenue and Customs Commissioners	[2012] EWCA Civ 278	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Mar 2012	BAILII		6
TR 2012/5 - Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010	[2012] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/5 - Income tax: section 254T of the Corporations Act 2001 and the assessment and franking of dividends paid from 28 June 2010	[2012] ATOTR TR2012/5	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Howard v Commissioner of Taxation (No 2)	[2011] FCA 1421	Federal Court of Australia	Australia - Commonwealth	14 Dec 2011	AustLII		7
Trustees of the Bessie Taube Trust v Revenue & Customs	[2010] UKFTT 473	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Oct 2010	BAILII		13
Creer v Estate of Peters	[2007] NSWSC 1291	Supreme Court of New South Wales	Australia - New South Wales	19 Nov 2007	AustLII		10
Orr v Wendt	[2005] WASCA 199	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	21 Oct 2005	AustLII		7
Wong v Burt	[2004] NZCA 174; [2005] 1 NZLR 91	Court of Appeal of New Zealand	New Zealand	4 Aug 2004	NZLII		47
EIC Services Ltd v Phipps	[2004] EWCA Civ 1069; [2005] 1 All ER 338; [2005] 1 WLR 1377; [2004] All ER (D) 579; [2004] BCC 814; [2004] 2 BCLC 589	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jul 2004	BAILII		5
Red Discretionary Trustees v HM Inspector of Taxes	[2003] UKSC SPC00397	United Kingdom Supreme Court	United Kingdom	29 Dec 2003	BAILII
TR 2003/8 - Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend	[2003] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/8 - Income tax: distributions of property by companies to shareholders - amount to be included as an assessable dividend	[2003] ATOTR TR2003/8	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
FCT v Brewing Investments Ltd	[2000] FCA 920; (2000) 100 FCR 437; 177 ALR 1; 44 ATR 471	Federal Court of Australia	Australia - Commonwealth	10 Jul 2000	AustLII		6
H Timber Protection Ltd (in receivership) v Hickson International PLC CA113/94	[1995] NZCA 309; [1995] 2 NZLR 8; (1995) 7 NZCLC 260,740	Court of Appeal of New Zealand	New Zealand	17 Feb 1995	NZLII		4
Estate of Wood HC Rotorua M136/93	[1994] NZHC 2214	High Court of New Zealand	New Zealand	12 Sep 1994	NZLII
Re EHL Burgess Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1988] FCA 249	Federal Court of Australia	Australia - Commonwealth	19 Jul 1988	AustLII
Capital dividends : report	[1985] NZPELRCom 32		New Zealand	circa 1985	NZLII
Roffel v R	[1985] VicRp 51; [1985] VR 511; (1984) 9 ACLR 433; (1985) 14 A Crim R 134; (1985) 3 ACLC 339		Australia - Victoria	19 Dec 1984	AustLII		20
Seppelt Trusts in re	[1971] SASC 1064	Supreme Court of South Australia	Australia - South Australia	8 Sep 1971	AustLII
Bicber Ltd (In Voluntary Liquidation) Formerly S Davison and Co Ltd) v The Commissioners of Income Tax (West Indies)	[1962] UKPC 18	Privy Council	United Kingdom	19 Jun 1962	BAILII
FCT v W E Fuller Pty Ltd	[1959] HCA 41; (1959) 101 CLR 403; [1959] ALR 1233; (1959) 12 ATD 85; (1959) 7 AITR 559; 33 ALJR 190	High Court of Australia	Australia - Commonwealth	3 Sep 1959	AustLII		18
Mrs Sivagnanammal v Thirumagal Mills Ltd Gudiyatam	[1948] AllINRprMad 235; [1949] AIR Mad 521	All India Reporter - Madras	India - Tamil Nadu	6 Jul 1948	AsianLII
Clifford (decd), In re	[1948] SAStRp 3; [1948] SASR 83	Supreme Court of South Australia	Australia - South Australia	12 Feb 1948	AustLII		3
Parker (decd), In re; Bagot's Executors & Trustee Co Ltd v King	[1948] SAStRp 1; [1948] SASR 141	Supreme Court of South Australia	Australia - South Australia	4 Jan 1948	AustLII		5
Bakewell v Holme	[1943] NSWStRp 47; 44 SR (NSW) 150; 61 WN (NSW) 47	Supreme Court of New South Wales	Australia - New South Wales	29 Nov 1943	AustLII		3
Commissioner of Taxes v Nicholas	[1937] VicLawRp 47; [1937] VLR 331; (1937) 4 ATD 344		Australia - Victoria	1 Sep 1937	AustLII		3
In re Keating Estate	[1934] SCR 698	Supreme Court of Canada	Canada	15 Jun 1934	Supreme Court of Canada

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
- Capital and Income in Trusts: Classification and Apportionment (Report)[2009] EWLC 315 (15 May 2009)	[2009] EWLC 315	Law Commission	United Kingdom	15 May 2009	BAILII
- Apportionment of Trust Receipts and Outgoings	[2003] SLC 124	Scottish Law Commission	United Kingdom - Scotland	circa 2003	BAILII
Capital dividends : report	[1985] NZPELRCom 32		New Zealand	circa 1985	NZLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Liquidations - Income Tax Issues"	(2002) 5 (2) Journal of Australian Taxation 149	Barkoczy, Stephen; Trethewey, Jane; Bennett, Michelle	Australia	circa 2002	AustLII
"Richardson v Commissioner of Taxations (FCT)"	(1998) 20 Sydney Law Review 630	Ling, Ivy	Australia	circa 1998	AustLII
"Abuse of the Corporate Form: Reflections from the Bottom of the Harbour"	(1987) 10 University of New South Wales Law Journal 67	Freiberg, Arie	Australia	circa 1987	AustLII		5