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Cajkusic v Commissioner of Taxation   flag  29

[2006] FCAFC 164; (2006) 155 FCR 430; 64 ATR 676
Federal Court of Australia
Australia - Commonwealth
24th November, 2006

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
David & Ros Carr Holdings Pty Ltd v Ritossa [2024] NSWSC 1125 Supreme Court of New South Wales Australia - New South Wales 5 Sep 2024 AustLII flag
Grant and Commissioner of Taxation (Taxation) [2024] AATA 427 Administrative Appeals Tribunal Australia 12 Mar 2024 AustLII flag
Commissioner of Taxation v Ross [2021] FCA 766; (2021) 174 ALD 77 Federal Court of Australia Australia - Commonwealth 9 Jul 2021 AustLII flag 27
Trustee for the Whitby Trust and Commissioner of Taxation [2019] AATA 5637 Administrative Appeals Tribunal Australia 23 Dec 2019 AustLII flag 2
Commissioner of Taxation v The Trustee for the Michael Hayes Family Trust [2019] FCAFC 226; (2019) 273 FCR 567 Federal Court of Australia Australia - Commonwealth 16 Dec 2019 AustLII flag 21
Castagna v R; Agius v R [2019] NSWCCA 114; (2019) 278 A Crim R 194 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 5 Jun 2019 AustLII flag 8
Trustee for the Michael Hayes Family Trust v Commissioner of Taxation [2019] FCA 426 Federal Court of Australia Australia - Commonwealth 27 Mar 2019 AustLII flag 3
Linfox Australia Pty Ltd and Commissioner of Taxation (Taxation) [2019] AATA 222 Administrative Appeals Tribunal Australia 22 Feb 2019 AustLII flag 3
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
TR 2018/6 - Income tax: trust vesting - consequences of a trust vesting [2018] ATOTR 6 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee [2018] ATOTD 9 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee [2018] ATOTD TD2018/9 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
Commissioner of Taxation v Normandy Finance and Investments Asia Pty Ltd [2016] FCAFC 180; (2016) 344 ALR 589; (2016) 104 ATR 491 Federal Court of Australia Australia - Commonwealth 16 Dec 2016 AustLII flag 8
Confidential and Commissioner of Taxation [2014] AATA 952 Administrative Appeals Tribunal Australia 19 Dec 2014 AustLII flag 1
Cameron v Jeffress [2014] NSWSC 702 Supreme Court of New South Wales Australia - New South Wales 30 May 2014 AustLII flag 5
Kelly v Commissioner of Taxation [2013] FCAFC 88; (2013) 213 FCR 460; (2013) 94 ATR 411 Federal Court of Australia Australia - Commonwealth 8 Aug 2013 AustLII flag 6
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 flag
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 flag
Commissioner of Taxation v David Clark; Commissioner of Taxation v Helen Clark [2011] FCAFC 5; (2011) 190 FCR 206; (2011) 79 ATR 550; [2011] ATC 20-236 Federal Court of Australia Australia - Commonwealth 21 Jan 2011 AustLII flag 25
Colonial First State Investments Ltd v Commissioner of Taxation [2011] FCA 16; (2011) 192 FCR 298 Federal Court of Australia Australia - Commonwealth 18 Jan 2011 AustLII flag 18
Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCATrans 38 High Court of Australia Australia - Commonwealth 3 Mar 2010 AustLII flag
Bamford v Commissioner of Taxation [2009] FCAFC 66 Federal Court of Australia Australia - Commonwealth 3 Jun 2009 AustLII flag 2
Cumins and Commissioner of Taxation, Re [2008] AATA 716; (2008) 74 ATR 246; (2008) 105 ALD 190 Administrative Appeals Tribunal Australia 14 Aug 2008 AustLII flag 1
Re Ryan and FCT [2008] AATA 383; [2008] ATC 10-026; 72 ATR 498 Administrative Appeals Tribunal Australia 13 May 2008 AustLII flag 1
Re Bamford and FCT [2008] AATA 322; [2008] ATC 10-022; 70 ATR 199 Administrative Appeals Tribunal Australia 18 Apr 2008 AustLII flag 1
L & A Maglio Pty Ltd v Commissioner of Taxation [2007] FCA 1365; 67 ATR 302 Federal Court of Australia Australia - Commonwealth 29 Aug 2007 AustLII flag 8
Wensemius and Commissioner of Taxation [2007] AATA 1006; (2007) 66 ATR 144 Administrative Appeals Tribunal Australia 11 Jan 2007 AustLII flag 4

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Present Entitlement toTrust Income and the Rule in Upton v Brown" [2008] RevenueLawJl 2 Catherall, Darren Australia circa 2008 AustLII flag
"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) s27H, s95, s97, s99, s99A, s101, s177F
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZU
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371 High Court of Australia Australia - Commonwealth 28 Sep 2005 AustLII flag 238
Sheahan v Carrier Air Conditioning Pty Ltd & Campbell [1997] HCA 37; (1998) 194 CLR 328; (1998) 156 ALR 570; (1998) 14 Leg Rep 15; (1998) 72 ALJR 1379; (1997) 24 ACSR 312; (1997) 15 ACLC 1116; (1998) 39 ATR 419 High Court of Australia Australia - Commonwealth 2 Sep 1998 AustLII flag 27
Zeta Force Pty Ltd v Commissioner of Taxation (1998) 84 FCR 70; (1998) 39 ATR 277 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 33
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 71
McBride v Hudson [1962] HCA 5; 107 CLR 604; [1963] ALR 226; 35 ALJR 439 High Court of Australia Australia - Commonwealth 9 Feb 1962 AustLII flag 40
Charles v FCT [1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85 High Court of Australia Australia - Commonwealth 23 Apr 1954 AustLII flag 131
H R Lancey Shipping Co Pty Ltd v FCT [1951] ALR 507; (1951) 9 ATD 267 Australia circa 1951 LexisNexis AU flag 20
Thornley v Boyd [1925] ArgusLawRp 79; (1925) 36 CLR 526; 31 ALR 425 Argus Law Reports Australia 29 Oct 1925 AustLII flag 12
Thornley v Boyd (1925) 36 CLR 52 Australia - Commonwealth circa 1925 Legal Online / Westlaw flag 1
Upton v Brown [1884] UKLawRpCh 90; (1884) 26 Ch D 588 Court of Chancery United Kingdom 22 Mar 1884 CommonLII flag 11

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