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FCT v Angus   flag  15

[1961] HCA 18; (1961) 105 CLR 489; [1961] ALR 484; (1961) 12 ATD 277; (1961) 35 ALJR 36; 8 AITR 201
High Court of Australia
Australia - Commonwealth
14th April, 1961

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Peter Greensill Family Co Pty Ltd v Commissioner of Taxation [2021] FCAFC 99; 285 FCR 410 Federal Court of Australia Australia - Commonwealth 10 Jun 2021 AustLII flag 6
Peter Greensill Family Co Pty Ltd (trustee) v Commissioner of Taxation [2020] FCA 559 Federal Court of Australia Australia - Commonwealth 28 Apr 2020 AustLII flag 3
Talbot; Secretary, Department of Education, Employment and Workplace Relations and [2008] AATA 84 Administrative Appeals Tribunal Australia 1 Feb 2008 AustLII flag
TD 2008/25 - Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend paid by a Co (not being a Part X Australian resident) to the trustee of a trust, even where the trustee then pays an amount attributable to the dividend to an Australian resident Co beneficiary? [2008] ATOTD 25 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TD 2008/25 - Income tax: can section 23AJ of the Income Tax Assessment Act 1936 apply to a dividend paid by a Co (not being a Part X Australian resident) to the trustee of a trust, even where the trustee then pays an amount attributable to the dividend to an Australian resident Co beneficiary? [2008] ATOTD TD2008/25 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Kopilovic v Gatley [2005] WASC 62; (2005) 53 ACSR 64 Supreme Court of Western Australia Australia - Western Australia 22 Apr 2005 AustLII flag 5
Holden Ltd v Chief Executive Officer of Customs [2005] FCAFC 27; 141 FCR 571; 58 ATR 545 Federal Court of Australia Australia - Commonwealth 3 Mar 2005 AustLII flag 4
Re Holden Ltd and Chief Executive Officer of Customs [2004] AATA 778; 82 ALD 122; 39 AAR 201; 56 ATR 1223 Administrative Appeals Tribunal Australia 23 Jul 2004 AustLII flag
In the matter of the will of Button [1991] TASSC 107 Supreme Court of Tasmania Australia - Tasmania 4 Dec 1991 AustLII flag
It 2555 - Income Tax : Foreign Tax Credit System - Foreign Tax Credit Entitlement of Corporate Beneficiaries of Trusts [1989] ATOITR IT2555 Australian Taxation Office Australia - Commonwealth 17 Aug 1989 AustLII flag
It 2221 - Income Tax : Income Derived by Non-Resident From Ex-Australian Source, Permanent Place of Abode [1985] ATOITR IT2221 Australian Taxation Office Australia - Commonwealth 28 Nov 1985 AustLII flag
Thiess Bros (Pacific) Pty Ltd v Chief Collector of Taxes [1978] PGLawRp 474 Papua New Guinea 18 Dec 1978 PacLII flag
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag 84

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Trust Conduit Principle: a Foundationless Theory?" (1999) 2 (4) Journal of Australian Taxation 194 Schabe, David Australia circa 1999 AustLII flag
"Table of Cases" [1987] AUMPLawAYbk 1 Editors Australia circa 1987 AustLII flag

Legislation Cited

Legislation Name Provision
Judiciary Act (Cth) s18
Social Services Contribution Assessment Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Brohier [1959] HCA 58; (1959) 103 CLR 632; [1960] ALR 46; 12 ATD 132; 33 ALJR 341 High Court of Australia Australia - Commonwealth 4 Nov 1959 AustLII flag 2
Hughes v FCT [1958] HCA 3; (1958) 98 CLR 345; [1958] ALR 321; 11 ATD 391 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 4
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 flag 29
A L Campbell & Co Pty Ltd v FCT [1951] HCA 36; (1951) 82 CLR 452; [1951] ALR 596; 5 AITR 143; 9 ATD 310 High Court of Australia Australia - Commonwealth 6 Jul 1951 AustLII flag 25
Reid v FCT [1947] HCA 4; (1947) 73 CLR 282; [1947] ALR 100; 8 ATD 255 High Court of Australia Australia - Commonwealth 19 Mar 1947 AustLII flag 4
Commonwealth v Queensland [1920] HCA 79; (1920) 29 CLR 1; 27 ALR 73 High Court of Australia Australia - Commonwealth 6 Dec 1920 AustLII flag 54

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