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It 2242 - Income Tax : Distribution of Employment Income To Minor Beneficiaries of Family Trusts - Application of Recent Court Decision   flag 

[1986] ATOITR IT2242
Australian Taxation Office
Australia - Commonwealth
21st January, 1986

Legislation Cited

Legislation Name Provision
Acts Interpretation Act (Cth) s15AA, s15AB
Income Tax Assessment Act 1936 (Cth) s102AF, s102AG

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Bill Wissler (Agencies) Pty Ltd (1985) 81 FLR 471; (1985) 16 ATR 952 Australia circa 1985 Legal Online / Westlaw flag 8
Case No B39/1984 28 CTBR (NS) 389 Australia circa 1984 flag 1

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