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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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