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Idlecroft Pty Ltd v Commissioner of Taxation 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
TR 2022/4 - Income tax: section 100A reimbursement agreements	[2022] ATOTR TR2022/4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
TR 2022/4 - Income tax: section 100A reimbursement agreements	[2022] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Hart	[2013] QDC 60	District Court of Queensland	Australia - Queensland	2 Apr 2013	AustLII		4
BBlood Enterprises Pty Ltd v Commissioner of Taxation	[2022] FCA 1112; 114 ATR 851	Federal Court of Australia	Australia - Commonwealth	19 Sep 2022	AustLII		9
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		12
Raftland Pty Ltd v Commissioner of Taxation	[2007] FCAFC 4; (2007) 65 ATR 336	Federal Court of Australia	Australia - Commonwealth	31 Jan 2007	AustLII		12
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		153
Trustee for the Raftland Trust v Commissioner of Taxation	[2008] HCATrans 10	High Court of Australia	Australia - Commonwealth	31 Jan 2008	AustLII
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		19

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

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
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		153
Trustee for the Raftland Trust v Commissioner of Taxation	[2008] HCATrans 10	High Court of Australia	Australia - Commonwealth	31 Jan 2008	AustLII
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		53
"Raftland Revisited: The High Court's View Of Present Entitlement To Trust Income"	[2008] RevenueLawJl 7	Jay, Tim	Australia	circa 2008	AustLII
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		19

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