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FCT v Ramsden   flag  36

[2005] FCAFC 39; (2005) 58 ATR 485
Federal Court of Australia
Australia - Commonwealth
15th March, 2005

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Blue Mirror Pty Ltd v Tan & Tan Australia Pty Ltd (in liq) [2024] NSWCA 253 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 30 Oct 2024 AustLII flag
Abano & Abano [2024] FedCFamC1F 331 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 17 May 2024 AustLII flag 1
Daire v Haley (No 2) [2024] NSWSC 161 Supreme Court of New South Wales Australia - New South Wales 27 Feb 2024 AustLII flag
Napoli v Napoli [2023] NSWSC 606 Supreme Court of New South Wales Australia - New South Wales 7 Jun 2023 AustLII flag 1
Groom v Leafbusters Pty Ltd (in liq) [2021] VSC 765 Supreme Court of Victoria Australia - Victoria 20 Nov 2021 AustLII flag
Mandie v Memart Nominees Pty Ltd [2020] VSCA 281; (2020) 62 VR 528 Supreme Court of Victoria - Court of Appeal Australia - Victoria 13 Nov 2020 AustLII flag 6
Carter v Commissioner of Taxation [2020] FCAFC 150; (2020) 279 FCR 83 Federal Court of Australia Australia - Commonwealth 10 Sep 2020 AustLII flag 7
Beneficiary and Commissioner of Taxation (Taxation) [2020] AATA 3136 Administrative Appeals Tribunal Australia 26 Aug 2020 AustLII flag
Trustee for the Whitby Trust and Commissioner of Taxation [2019] AATA 5637 Administrative Appeals Tribunal Australia 23 Dec 2019 AustLII flag 2
Mandie v Memart Nominees Pty Ltd [2018] VSC 719 Supreme Court of Victoria Australia - Victoria 21 Nov 2018 AustLII flag 5
Ian Biggs v James Miller [2018] VSC 651 Supreme Court of Victoria Australia - Victoria 31 Oct 2018 AustLII flag 1
Deputy Commissioner of Taxation v Carter [2018] WASC 90 Supreme Court of Western Australia Australia - Western Australia 22 Mar 2018 AustLII flag
TR 2018/6 - Income tax: trust vesting - consequences of a trust vesting [2018] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TR 2018/6 - Income tax: trust vesting - consequences of a trust vesting [2018] ATOTR TR2018/6 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
Moignard and Commissioner of Taxation (Taxation) [2017] AATA 1661 Administrative Appeals Tribunal Australia 6 Oct 2017 AustLII flag
Lewski v Commissioner of Taxation [2017] FCAFC 145; (2017) 254 FCR 14 Federal Court of Australia Australia - Commonwealth 18 Sep 2017 AustLII flag 19
Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd [2017] NSWCA 184; (2017) 106 ATR 151 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Jul 2017 AustLII flag 24
TVKS and Commissioner of Taxation (Taxation) [2016] AATA 1010 Administrative Appeals Tribunal Australia 9 Dec 2016 AustLII flag 1
Smeaton Grange Holdings Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1594; 104 ATR 58 Supreme Court of New South Wales Australia - New South Wales 15 Nov 2016 AustLII flag 4
Mandie v Memart Nominees Pty Ltd [2016] VSCA 4 Supreme Court of Victoria - Court of Appeal Australia - Victoria 5 Feb 2016 AustLII flag 83
Alderton and Commissioner of Taxation (Taxation) [2015] AATA 807 Administrative Appeals Tribunal Australia 16 Oct 2015 AustLII flag
Sunraysia Harvesting Contractors Trust and Commissioner of Taxation (Taxation) [2015] AATA 764 Administrative Appeals Tribunal Australia 30 Sep 2015 AustLII flag 2
Mandie v Memart Nominees Pty Ltd [2015] VSC 446 Supreme Court of Victoria Australia - Victoria 28 Aug 2015 AustLII flag 6
Bennett v The Royal Australian Institute of Architects [2015] QSC 85 Supreme Court of Queensland Australia - Queensland 15 Apr 2015 AustLII flag
Moignard and Commissioner of Taxation [2014] AATA 342 Administrative Appeals Tribunal Australia 30 May 2014 AustLII flag 3
Yazbek and Commissioner of Taxation [2012] AATA 477 Administrative Appeals Tribunal Australia 25 Jul 2012 AustLII flag 1
Hopkins and Commissioner of Taxation [2012] AATA 324 Administrative Appeals Tribunal Australia 31 May 2012 AustLII flag
O'Sullivan Partners (Advisory) Pty Ltd v Foggo [2012] NSWCA 40 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Mar 2012 AustLII flag 9
HJA Holdings Pty Ltd v ACT Revenue Office [2011] ACAT 91 Australian Capital Territory Civil and Administrative Tribunal Australia - Australian Capital Territory 29 Nov 2011 AustLII flag 1
Tantau v MacFarlane [2010] NSWSC 224 Supreme Court of New South Wales Australia - New South Wales 25 Mar 2010 AustLII flag 18
Kennon v Spry [2008] HCA 56; (2008) 238 CLR 366; (2008) 251 ALR 257; [2008] FLC 93-388; (2008) 83 ALJR 145; (2008) 40 Fam LR 1 High Court of Australia Australia - Commonwealth 3 Dec 2008 AustLII flag 375
Re Applicant and FCT [2008] AATA 927; (2008) 73 ATR 675 Administrative Appeals Tribunal Australia 13 Oct 2008 AustLII flag 2
Kennon v Spry; Spry v Kennon [2008] HCATrans 319 High Court of Australia Australia - Commonwealth 2 Sep 2008 AustLII flag
Stephens v Stephens [2007] FamCA 680; (2007) 212 FLR 362; [2007] FLC 93-336; (2008) 37 Fam LR 149 Family Court of Australia Australia 13 Jul 2007 AustLII flag 28
Pearson v Commissioner of Taxation [2005] FCA 250 Federal Court of Australia Australia - Commonwealth 16 Mar 2005 AustLII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Ltd Impact Of Whitfords Beach In Urban Land Development " [2007] RevenueLawJl 4 Hart, Geoffrey Australia circa 2007 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s95A, s97, s101
Taxation Administration Act 1953 (Cth) s14ZZO
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lewis v Lohse [2003] QCA 199 Supreme Court of Queensland - Court of Appeal Australia - Queensland 16 May 2003 AustLII flag 6
Trustees of Estate Mortgage Fighting Fund Trust v Commissioner of Taxation [2000] FCA 981; (2000) 102 FCR 15; 175 ALR 482; 45 ATR 7 Federal Court of Australia Australia - Commonwealth 31 Jul 2000 AustLII flag 25
Commissioner of Taxation of the Commonwealth of Australia v Sara Lee Household & Body Care (Australia) Pty Ltd [2000] HCA 35; (2000) 201 CLR 520; (2000) 172 ALR 346; 44 ATR 370; 74 ALJR 1094 High Court of Australia Australia - Commonwealth 15 Jun 2000 AustLII flag 218
MSP Nominees Pty Ltd v Commissioner of Stamps (SA) [1999] HCA 51; (1999) 198 CLR 494; (1999) 166 ALR 149; (1999) 73 ALJR 1489; (1999) 42 ATR 833 High Court of Australia Australia - Commonwealth 30 Sep 1999 AustLII flag 59
Principles of Disclaimer of Gifts (1999) 28 WALR 65 Australia - Western Australia circa 1999 flag 4
Chief Commissioner of Stamp Duties v Buckle [1998] HCA 4; (1998) 192 CLR 226; (1998) 151 ALR 1; (1998) 72 ALJR 243; 37 ATR 393 High Court of Australia Australia - Commonwealth 23 Jan 1998 AustLII flag 286
Kiwi Brands Pty Ltd v Commissioner of Taxation (1998) 90 FCR 64; 160 ALR 1; 40 ATR 477 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 8
Harmer v FCT [1991] HCA 51; (1991) 173 CLR 264; 104 ALR 117; (1991) 22 ATR 726; (1991) 66 ALJR 89 High Court of Australia Australia - Commonwealth circa 1991 AustLII flag 120
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
Taxation, Commissioner of (Cth) v Marbray Nominees Pty Ltd (1985) 81 FLR 280; (1986) 17 ATR 93 Australia circa 1986 Legal Online / Westlaw flag 10
JW Broomhead (Vic) Pty Ltd (in liq) v JW Broomhead Pty Ltd (Broomhead's case) [1985] VicRp 88; [1985] VR 891; (1985) 9 ACLR 593; (1985) 3 ACLC 355 Australia - Victoria 3 Aug 1985 AustLII flag 77
Stephens v Maun [1970] 1 Ch 408 Court of Chancery United Kingdom circa 1970 LexisNexis / Westlaw flag 16
Re Paradise Motor Co Ltd [1968] 2 All ER 625; [1968] 1 WLR 1125 United Kingdom circa 1968 LexisNexis flag 43
Re Stratton ’ s Disclaimer [1958] Ch 42 Court of Chancery United Kingdom circa 1958 LexisNexis / Westlaw flag 20
FCT v Cornell [1946] HCA 32; (1946) 73 CLR 394; 8 ATD 184; 3 AITR 405 High Court of Australia Australia - Commonwealth 3 Oct 1946 AustLII flag 31
Re Hodge [1940] Ch 260; 109 LJCh 185 Court of Chancery United Kingdom circa 1940 LexisNexis / Westlaw flag 18
Lady Naas v Westminster Bank Ltd [1940] AC 366 United Kingdom circa 1940 LexisNexis / Westlaw flag 49
Pearce v Pearce NZCA [1926] NZGazLawRp 125; [1926] NZLR 698; (1926) 27 GLR 490 New Zealand Gazette Law Reports New Zealand 13 Jul 1926 NZLII flag 1
Hardoon v Belilious [1901] AC 118 United Kingdom circa 1901 LexisNexis / Westlaw flag 146

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