Orr v Wendt 7

[2005] WASCA 199

Supreme Court of Western Australia - Court of Appeal

Australia - Western Australia

21st October, 2005

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Forrest v Commissioner of Taxation	[2010] FCAFC 6; (2010) 78 ATR 417; [2010] ATC 20-163	Federal Court of Australia	Australia - Commonwealth	5 Feb 2010	AustLII	12
Lester v Lester	[2018] VSC 611	Supreme Court of Victoria	Australia - Victoria	16 Oct 2018	AustLII	4
Wilson v Chapman	[2012] QSC 395	Supreme Court of Queensland	Australia - Queensland	12 Oct 2012	AustLII	1
TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions	[2012] ATODTR TR2012/D1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions	[2012] ATODTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes?	[2011] ATOTD 21	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes?	[2011] ATOTD TD2011/21	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Trustees Act 1962 (WA)	s65, s75, s94

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Nestle v National Westminster Bank plc	[1992] EWCA Civ 12; [1993] 1 WLR 1260	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 May 1992	BAILII	44
Hill v Permanent Trustee Co of New South Wales Ltd	[1930] AC 720		United Kingdom	circa 1930	LexisNexis / Westlaw	35
Bouch v Sproule	[1887] UKLawRpAC 21; (1887) 12 AC 385; 29 Ch D 636	Court of Chancery	United Kingdom	13 Jun 1887	CommonLII	35
Armitage, In re; Armitage v Garnett	[1893] UKLawRpCh 123; [1893] 3 Ch 337	Court of Chancery	United Kingdom	4 Aug 1893	CommonLII	21
Tanti v Carlson	[1948] VicLawRp 17; [1948] VLR 401; (1948) 2 ALR 547		Australia - Victoria	2 Apr 1948	AustLII	15
Forrest v Commissioner of Taxation	[2010] FCAFC 6; (2010) 78 ATR 417; [2010] ATC 20-163	Federal Court of Australia	Australia - Commonwealth	5 Feb 2010	AustLII	12
Sinclair v Lee	[1993] Ch 497; [1993] 3 All ER 926	Court of Chancery	United Kingdom	circa 1993	LexisNexis / Westlaw	12
Wendt v Orr	[2004] WASC 28	Supreme Court of Western Australia	Australia - Western Australia	4 Mar 2004	AustLII	11
Mitchell v Hart	[1914] ArgusLawRp 127; 19 CLR 33; 21 ALR 52	Argus Law Reports	Australia	26 Nov 1914	AustLII	8
Lord Londesborough v Somerville	[1854] EngR 514; 19 Beav 295; 52 ER 363	Rolls Court	United Kingdom	circa 1854	CommonLII	7
Re Davis	[1952] VicLawRp 86; [1953] VLR 639; [1953] ALR 1079		Australia - Victoria	5 Dec 1952	AustLII	6
Chapman v Browne	[1902] UKLawRpCh 79; [1902] 1 Ch 785	Court of Chancery	United Kingdom	26 Mar 1902	CommonLII	6
Bostock v Blakeney	[1789] EngR 2561; 29 ER 362; (1789) 2 Bro CC 653		United Kingdom	circa 1789	CommonLII	5
Lester v Lester	[2018] VSC 611	Supreme Court of Victoria	Australia - Victoria	16 Oct 2018	AustLII	4
Bakewell v Holme	[1943] NSWStRp 47; 44 SR (NSW) 150; 61 WN (NSW) 47	Supreme Court of New South Wales	Australia - New South Wales	29 Nov 1943	AustLII	3
Commissioner of Income Tax (Qld) v Brisbane Gas Co	[1907] HCA 49; 5 CLR 96	High Court of Australia	Australia - Commonwealth	4 Oct 1907	AustLII	3
Re Whiteley; Whiteley v Learoyd	(1886) 33 Ch 347	Court of Chancery	United Kingdom	circa 1886	LexisNexis / Westlaw	2
Scholefield v Redfern	62 ER 587; (1862) 2 Drew & Sm 173		United Kingdom	circa 2010	CommonLII	2
Wilson v Chapman	[2012] QSC 395	Supreme Court of Queensland	Australia - Queensland	12 Oct 2012	AustLII	1
Wilkinson, Deceased; Elder's Trustee and Executor Co Ltd v Henty, In re	[1953] VicLawRp 92; [1954] VLR 486		Australia - Victoria	15 Dec 1953	AustLII	1
Winterstoke's Wills Trusts; Gunn v Richardson	[1938] Ch 158	Court of Chancery	United Kingdom	circa 1938	LexisNexis / Westlaw	1
Hawkins v Hawkins	[1920] NSWStRp 65; (1920) 20 SR (NSW) 550; 37 WN (NSW) 177	Supreme Court of New South Wales	Australia - New South Wales	20 Aug 1920	AustLII	1
TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions	[2012] ATODTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2012/D1 (Addendum exists) - Income tax: meaning of 'income of the trust estate' in Division 6 of Part III of the Income Tax Assessment Act 1936 and related provisions	[2012] ATODTR TR2012/D1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes?	[2011] ATOTD TD2011/21	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII
TD 2011/21 - Income tax: does it follow merely from the fact that an investment has been made by a trustee that any gain or loss from the investment will be on capital account for tax purposes?	[2011] ATOTD 21	Australian Taxation Office	Australia - Commonwealth	circa 2011	AustLII

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