Howard v Commissioner of Taxation (No 2) 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 †
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	19
Howard v Power	[2013] VSC 198	Supreme Court of Victoria	Australia - Victoria	23 Apr 2013	AustLII	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	11
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
Howard v Commissioner of Taxation (No 3)	[2012] FCA 352	Federal Court of Australia	Australia - Commonwealth	11 Apr 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
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

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 †
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	239
Kok Hoong v Leong Cheong Kweng Mines Ltd	[1964] AC 993; [1964] 1 All ER 300		United Kingdom	circa 1964	LexisNexis / Westlaw	237
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	172
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	93
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	84
Edmonds v Donovan	[2005] VSCA 27; (2005) 12 VR 513	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	22 Feb 2005	AustLII	53
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	51
Hill v Permanent Trustee Co of New South Wales Ltd	[1930] AC 720		United Kingdom	circa 1930	LexisNexis / Westlaw	35
Disctronics Ltd v Edmonds	[2002] VSC 454; (2002) 86 ATR 753	Supreme Court of Victoria	Australia - Victoria	23 Oct 2002	AustLII	25
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	21
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	19
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	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	18
Howard v Power	[2013] VSC 198	Supreme Court of Victoria	Australia - Victoria	23 Apr 2013	AustLII	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	11
Jalmoon Pty Ltd (in liq) v Bow	[1997] 2 Qd R 62; 15 ACLC 233		Australia - Queensland	circa 1997	LexisNexis AU	11
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	10
Bouch, In re; Sproule v Bouch	[1885] UKLawRpCh 97; 29 Ch D 635	Court of Chancery	United Kingdom	18 Mar 1885	CommonLII	9
Roe v Mutual Loan Association Fund Ltd	[1887] UKLawRpKQB 141; (1887) 19 QBD 347	Queen's Bench	United Kingdom	14 Jul 1887	CommonLII	8
In Re Brooks ’ Settlement Trusts	[1939] Ch 993	Court of Chancery	United Kingdom	circa 1939	LexisNexis / Westlaw	7
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	6
Disctronics Ltd v Edmonds (No 2)	[2002] VSC 534	Supreme Court of Victoria	Australia - Victoria	3 Dec 2002	AustLII	5
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	5
Edmonds v Donovan	(2005) 2 VR 513		Australia - Victoria	circa 2005	LexisNexis AU	2
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
Howard v Commissioner of Taxation (No 3)	[2012] FCA 352	Federal Court of Australia	Australia - Commonwealth	11 Apr 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
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

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