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Idlecroft Pty Ltd v Commissioner of Taxation   flag  10

[2005] FCAFC 141; 144 FCR 501; 225 ALR 528; 60 ATR 224
Federal Court of Australia
Australia - Commonwealth
5th August, 2005

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112; 114 ATR 851 Federal Court of Australia Australia - Commonwealth 19 Sep 2022 AustLII flag 9
TR 2022/4 - Income tax: section 100A reimbursement agreements [2022] ATOTR TR2022/4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TR 2022/4 - Income tax: section 100A reimbursement agreements [2022] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
Guardian Ait Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation [2021] FCA 1619; 114 ATR 136 Federal Court of Australia Australia - Commonwealth 21 Dec 2021 AustLII flag 12
Hart [2016] QCA 215; (2016) 336 ALR 492; (2016) 314 FLR 1 Supreme Court of Queensland - Court of Appeal Australia - Queensland 29 Aug 2016 AustLII flag 19
Hart [2013] QDC 60 District Court of Queensland Australia - Queensland 2 Apr 2013 AustLII flag 4
Raftland Pty Ltd v FCT [2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 153
Trustee for the Raftland Trust v Commissioner of Taxation [2008] HCATrans 10 High Court of Australia Australia - Commonwealth 31 Jan 2008 AustLII flag
Raftland Pty Ltd v Commissioner of Taxation [2007] FCAFC 4; (2007) 65 ATR 336 Federal Court of Australia Australia - Commonwealth 31 Jan 2007 AustLII flag 12

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Raftland Revisited: The High Court's View Of Present Entitlement To Trust Income" [2008] RevenueLawJl 7 Jay, Tim Australia circa 2008 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s95A, s97, s98, s99, s99A, s100A, s101, s169
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
BRK (Bris) Pty Ltd v Commissioner of Taxation [2001] FCA 164; (2001) 46 ATR 347 Federal Court of Australia Australia - Commonwealth 2 Mar 2001 AustLII flag 107
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1) [1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 39
Commissioner of Taxation v Prestige Motors Pty Ltd [1998] FCA 221; 82 FCR 195; (1998) 153 ALR 19; (1998) 38 ATR 568 Federal Court of Australia Australia - Commonwealth 18 Mar 1998 AustLII flag 19
East Finchley Pty Ltd v FCT [1989] FCA 481; 90 ALR 457; (1989) 20 ATR 1623; 19 ALD 85 Federal Court of Australia Australia - Commonwealth 24 Nov 1989 AustLII flag 77
Cridland v FCT [1977] HCA 61; (1977) 140 CLR 330; 16 ALR 355; (1977) 8 ATR 169; 52 ALJR 96 High Court of Australia Australia - Commonwealth 30 Nov 1977 AustLII flag 53

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