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FCT v Angus     15

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Talbot; Secretary, Department of Education, Employment and Workplace Relations and	[2008] AATA 84	Administrative Appeals Tribunal	Australia	1 Feb 2008	AustLII
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
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		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		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
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
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		4
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
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
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		84
In the matter of the will of Button	[1991] TASSC 107	Supreme Court of Tasmania	Australia - Tasmania	4 Dec 1991	AustLII
Kopilovic v Gatley	[2005] WASC 62; (2005) 53 ACSR 64	Supreme Court of Western Australia	Australia - Western Australia	22 Apr 2005	AustLII		5
Thiess Bros (Pacific) Pty Ltd v Chief Collector of Taxes	[1978] PGLawRp 474		Papua New Guinea	18 Dec 1978	PacLII

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
"Table of Cases"	[1987] AUMPLawAYbk 1	Editors	Australia	circa 1987	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
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		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		4
Commonwealth v Queensland	[1920] HCA 79; (1920) 29 CLR 1; 27 ALR 73	High Court of Australia	Australia - Commonwealth	6 Dec 1920	AustLII		54
In the matter of the will of Button	[1991] TASSC 107	Supreme Court of Tasmania	Australia - Tasmania	4 Dec 1991	AustLII
Kopilovic v Gatley	[2005] WASC 62; (2005) 53 ACSR 64	Supreme Court of Western Australia	Australia - Western Australia	22 Apr 2005	AustLII		5
Thiess Bros (Pacific) Pty Ltd v Chief Collector of Taxes	[1978] PGLawRp 474		Papua New Guinea	18 Dec 1978	PacLII