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VT85/333; VT85/334 and Commissioner of Taxation 5

[1987] AATA 185; (1987) 18 ATR 3602

Administrative Appeals Tribunal

Australia

12th May, 1987

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2010/3 - Income tax: Division 7A loans: trust entitlements	[2010] ATOTR TR2010/3	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
SMSFR 2009/3 - Self Managed Superannuation Funds: application of the Superannuation Industry (Supervision) Act 1993 to unpaid trust distributions payable to a Self Managed Superannuation Fund	[2009] ATOSMSFR 3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/3 - Self Managed Superannuation Funds: application of the Superannuation Industry (Supervision) Act 1993 to unpaid trust distributions payable to a Self Managed Superannuation Fund	[2009] ATOSMSFR SMSFR2009/3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2008/D1 - Self Managed Superannuation Funds: application of the Superannuation Industry (Supervision) Act 1993 to unpaid trust distributions payable to a Self Managed Superannuation Fund	[2008] ATODSMSFR SMSFR2008/D1	Australian Taxation Office	Australia - Commonwealth	19 Mar 2008	AustLII
AT86/198 and Commissioner of Taxation	[1987] AATA 404; (1987) 18 ATR 3974	Administrative Appeals Tribunal	Australia	12 Nov 1987	AustLII		2

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s95, s98, s101
Act (Cth)
Income Tax (Rates) Act 1976 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Union-Fidelity Trustee Co of Australia Ltd v FCT	[1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313	High Court of Australia	Australia - Commonwealth	6 Aug 1969	AustLII		71
Re Londonderry ’ s Settlement	[1964] EWCA Civ 6; [1964] 3 All ER 855; [1965] 2 WLR 229	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Nov 1964	BAILII		16
Shamia v Joory	[1958] 1 QB 448; [1958] 1 All ER 111		United Kingdom	circa 1958	LexisNexis / Westlaw		10
Hawkesley v May	[1956] 1 QB 304; (1955) 3 All ER 353; [1955] 3 WLR 569		United Kingdom	circa 1956	LexisNexis / Westlaw		30
Re Vestey's Settlement	[1951] Ch 209; [1950] 2 All ER 891	Court of Chancery	United Kingdom	circa 1951	LexisNexis / Westlaw		36
Glenn v Federal Commissioner of Land Tax	[1915] HCA 57; (1915) 20 CLR 490; 21 ALR 465	High Court of Australia	Australia - Commonwealth	16 Sep 1915	AustLII		107
Re Williams	[1897] UKLawRpCh 62; [1897] 2 Ch 12		United Kingdom	5 Apr 1897	CommonLII		47
Montgomerie v Commissioner of Inland Revenue (NZ)	14 ATD 102		Australia	circa 1969			1

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