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TR 2006/14 - Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests   flag 

[2006] ATOTR 14
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Family Provision Act 1969 (ACT)
Taxation Laws Amendment Bill (No. 2) 1992 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.10, s2.30, s5.5, s10.5
Taxation Administration Act 1953 (Cth)
Family Provision Act 1982 (NSW)
Family Provision Act 1970 (NT)
Succession Act 1981 (Qld)
Inheritance (Family Provision) Act 1972 (SA)
Testator's Family Maintenance Act 1912 (Tas)
Administration and Probate Act 1958 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Easterbrook v Young [1977] HCA 16; (1977) 136 CLR 308; (1977) 13 ALR 351; 51 ALJR 456; [1977] AEGR 66 High Court of Australia Australia - Commonwealth 15 Mar 1977 AustLII flag 75
Standing v Bowring [1885] UKLawRpCh 282; (1885) 31 Ch D 282 Court of Chancery United Kingdom 18 Dec 1885 CommonLII flag 66
Jordan v G J Coles & Co Ltd [1984] 1 NSWLR 216; (1984) 61 LGRA 268 Australia - New South Wales circa 1984 LexisNexis AU flag 58
Case References: Attenborough & Son v Solomon [1913] AC 76 United Kingdom circa 1913 LexisNexis / Westlaw flag 48
Stanyforth v Commissioners of Inland Revenue [1930] AC 339 United Kingdom circa 1930 LexisNexis / Westlaw flag 7
5 Act 2011 5 Act 2011 United Kingdom circa 2011 flag 6
Re Sherlinc Enterprises Pty Ltd and FCT [2004] AATA 113; (2004) 55 ATR 1001 Administrative Appeals Tribunal Australia 4 Feb 2004 AustLII flag 3
Buchanan Borehole Collieries Pty Ltd v Coal Compensation Review Tribunal (NSW) (1997) 9 BPR 16,253 Australia circa 1997 flag 3
Whitta, Re [1984] 2 Qd R 356 Australia - Queensland circa 1984 LexisNexis AU flag 3
Platt v Commissioners of Inland Revenue (1953) 46 Tax Cas 418 United Kingdom circa 1953 flag 3

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