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Howard v Commissioner of Taxation (No 2)   flag  7

[2011] FCA 1421
Federal Court of Australia
Australia - Commonwealth
14th December, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TD 2024/D2 - Income tax: factors taken into account in applying the exceptions to section 99B of the Income Tax Assessment Act 1936 contained in paragraphs 99B(2)(a) and 99B(2)(b) [2024] ATODTD 2 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
Howard v Power [2013] VSC 198 Supreme Court of Victoria Australia - Victoria 23 Apr 2013 AustLII flag 16
VN Railway Pty Ltd v Commissioner of Taxation [2013] FCA 265; (2013) 211 FCR 188; (2013) 59 AAR 430; (2013) 93 ATR 266; [2013] ATC 20-381 Federal Court of Australia Australia - Commonwealth 27 Mar 2013 AustLII flag 11
Howard v Commissioner of Taxation [2012] FCAFC 149; (2012) 206 FCR 329; (2012) 91 ATR 89 Federal Court of Australia Australia - Commonwealth 26 Oct 2012 AustLII flag 19
Howard v Commissioner of Taxation (No 3) [2012] FCA 352 Federal Court of Australia Australia - Commonwealth 11 Apr 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
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

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s601FC
Income Tax Assessment Act 1936 (Cth) s44, s95, s97, s99B, s101, s159GZZZK, s159GZZZP, s170
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules 2011 (Cth) s39.32
Taxation Laws Amendment (Company Law Review) Act 1998 (Cth)
Tax Laws Amendment (Improvements to Self Assessment) Act (No 2) 2005 (Cth)
Companies Act, 1961 (NSW)
Duties Act 2000 (Vic) s33, s95
Transfer of Land Act 1958 (Vic) s118, s16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of State Revenue v Lend Lease Funds Management Ltd [2011] VSCA 182; (2011) 33 VR 204; (2011) 84 ATR 62 Supreme Court of Victoria - Court of Appeal Australia - Victoria 21 Jun 2011 AustLII flag 18
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
Lygon Nominees Pty Ltd v Commissioner of State Revenue [2007] VSCA 140; (2007) 23 VR 474; 66 ATR 736 Supreme Court of Victoria - Court of Appeal Australia - Victoria 3 Jul 2007 AustLII flag 21
Pearson v Commissioner of Taxation [2006] FCAFC 111; (2006) 232 ALR 55; 64 ATR 109 Federal Court of Australia Australia - Commonwealth 5 Jul 2006 AustLII flag 6
Edmonds v Donovan [2005] VSCA 27; (2005) 12 VR 513 Supreme Court of Victoria - Court of Appeal Australia - Victoria 22 Feb 2005 AustLII flag 53
Edmonds v Donovan (2005) 2 VR 513 Australia - Victoria circa 2005 LexisNexis AU flag 2
Trust Co of Australia Ltd v Commissioner of State Revenue [2003] HCA 23; (2003) 197 ALR 297; (2003) 77 ALJR 1019; 52 ATR 665 High Court of Australia Australia - Commonwealth 1 May 2003 AustLII flag 51
Disctronics Ltd v Edmonds (No 2) [2002] VSC 534 Supreme Court of Victoria Australia - Victoria 3 Dec 2002 AustLII flag 5
Disctronics Ltd v Edmonds [2002] VSC 454; (2002) 86 ATR 753 Supreme Court of Victoria Australia - Victoria 23 Oct 2002 AustLII flag 25
Jalmoon Pty Ltd (in liq) v Bow [1997] 2 Qd R 62; 15 ACLC 233 Australia - Queensland circa 1997 LexisNexis AU flag 11
Warman International Ltd v Dwyer [1995] HCA 18; (1995) 182 CLR 544; (1995) 128 ALR 201; (1995) 69 ALJR 362 High Court of Australia Australia - Commonwealth 23 Mar 1995 AustLII flag 506
Commonwealth v Verwayen (1990) 170 CLR 394 Australia - Commonwealth circa 1990 Legal Online / Westlaw flag 2015
Corin v Patton [1990] HCA 12; (1990) 169 CLR 540; (1990) 92 ALR 1; (1990) 64 ALJR 256 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 239
Express Newspapers plc v News (UK) Ltd [1990] 3 All ER 376; [1990] 1 WLR 1320; (1990) 18 IPR 201 United Kingdom circa 1990 LexisNexis flag 93
Kingston v Keprose Pty Ltd (1987) 11 NSWLR 404; 6 ACLC 226; 12 ACLR 609 Australia - New South Wales circa 1987 LexisNexis AU flag 424
FCT v Patcorp Investments Ltd [1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420 High Court of Australia Australia - Commonwealth 17 Aug 1976 AustLII flag 84
Sargent v ASL Developments Ltd [1974] HCA 40; (1974) 131 CLR 634; (1974) 4 ALR 257; 48 ALJR 410 High Court of Australia Australia - Commonwealth 25 Oct 1974 AustLII flag 737
Canadian Aero Service Ltd v O'Malley (1973) 40 DLR (3d) 371; [1974] SCR 592; 11 CPR (2d) 206 Supreme Court of Canada Canada 29 Jun 1973 Supreme Court of Canada flag 172
Regal (Hastings) Ltd v Gulliver [1967] 2 AC 134 United Kingdom circa 1967 LexisNexis / Westlaw flag 297
Kok Hoong v Leong Cheong Kweng Mines Ltd [1964] AC 993; [1964] 1 All ER 300 United Kingdom circa 1964 LexisNexis / Westlaw flag 237
Commissioner of Stamp Duties (NSW) v Sprague [1960] HCA 13; (1960) 101 CLR 184; [1960] ALR 262; 33 ALJR 444 High Court of Australia Australia - Commonwealth 1 Mar 1960 AustLII flag 10
Hobbs v FCT [1957] HCA 58; (1957) 98 CLR 151; [1957] ALR 857; 11 ATD 248; 248 CTBR (NS) Case 1 High Court of Australia Australia - Commonwealth 4 Sep 1957 AustLII flag 5
Blair v Curran [1939] HCA 23; (1939) 62 CLR 464; (1939) 13 ALJR 131 High Court of Australia Australia - Commonwealth 27 May 1939 AustLII flag 1392
In Re Brooks ’ Settlement Trusts [1939] Ch 993 Court of Chancery United Kingdom circa 1939 LexisNexis / Westlaw flag 7
Evans v Bartlam [1937] AC 473; [1937] 2 All ER 646; (1937) 53 TLR 689 United Kingdom circa 1937 LexisNexis / Westlaw flag 893
Hill v Permanent Trustee Co of New South Wales Ltd [1930] AC 720 United Kingdom circa 1930 LexisNexis / Westlaw flag 35
Roe v Mutual Loan Association Fund Ltd [1887] UKLawRpKQB 141; (1887) 19 QBD 347 Queen's Bench United Kingdom 14 Jul 1887 CommonLII flag 8
Bouch, In re; Sproule v Bouch [1885] UKLawRpCh 97; 29 Ch D 635 Court of Chancery United Kingdom 18 Mar 1885 CommonLII flag 9

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