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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?   flag 

[2011] ATOTD TD2011/21
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
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
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
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 130
Western Gold Mines NL v Commissioner of Taxation (WA) [1938] HCA 5; (1938) 59 CLR 729; [1938] ALR 203; 1 AITR 248; 4 ATD 453 High Court of Australia Australia - Commonwealth 24 Feb 1938 AustLII flag 84
Bankruptcy (Fox's Estate) v FCT [1956] HCA 63; (1956) 96 CLR 370; [1956] ALR 1115; (1956) 11 ATD 119 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 41
FCT v Radnor Pty Ltd (1991) 102 ALR 187; (1991) 22 ATR 344 Australia circa 1991 LexisNexis AU flag 34
Re Agc (Investments) Ltd v Commissioner of Taxation [1992] FCA 223; (1992) 23 ATR 287 Federal Court of Australia Australia - Commonwealth 22 May 1992 AustLII flag 9
Orr v Wendt [2005] WASCA 199 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 21 Oct 2005 AustLII flag 7
Trent Investments Pty Ltd v Commissioner of Taxation (Cth) (1976) 26 FLR 179; 6 ATR 201 Australia circa 1976 Legal Online / Westlaw flag 6
Milton Corporation Ltd v Commissioner of Taxation (Cth) (1985) 79 FLR 263; (1985) 16 ATR 437 Australia circa 1985 Legal Online / Westlaw flag 4
331 CLR 610 331 CLR 610 Australia - Commonwealth circa 1985 Legal Online / Westlaw flag 2

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