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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
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
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
Talbot; Secretary, Department of Education, Employment and Workplace Relations and [2008] AATA 84 Administrative Appeals Tribunal Australia 1 Feb 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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