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Commissioner of Taxation v David Clark; Commissioner of Taxation v Helen Clark   flag  25

[2011] FCAFC 5; (2011) 190 FCR 206; (2011) 79 ATR 550; [2011] ATC 20-236
Federal Court of Australia
Australia - Commonwealth
21st January, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2022] FCA 971 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 19
Condon v Commissioner of Taxation [2023] FCA 561 Federal Court of Australia Australia - Commonwealth 2 Jun 2023 AustLII flag 14
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation [2022] FCA 972 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag 9
Messenger Press Pty Ltd v Commissioner of Taxation [2012] FCA 756; [2012] ATC 20-234; (2012) 90 ATR 69 Federal Court of Australia Australia - Commonwealth 17 Jul 2012 AustLII flag 8
Commissioner of State Revenue (Vic) v Arrigo [2016] VSCA 339 Supreme Court of Victoria - Court of Appeal Australia - Victoria 20 Dec 2016 AustLII flag 6
Benidorm Pty Ltd v Chief Commissioner of State Revenue [2020] NSWSC 471 Supreme Court of New South Wales Australia - New South Wales 30 Apr 2020 AustLII flag 4
In the matter of Access Strata Management Pty Ltd [2022] VSC 639 Supreme Court of Victoria Australia - Victoria 21 Oct 2022 AustLII flag 3
Re McGowan & Valentini Trusts [2021] VSC 154 Supreme Court of Victoria Australia - Victoria 31 Mar 2021 AustLII flag 3
Dyda Pty Ltd v Commissioner of State Taxation (SA) [2013] SASC 156; (2013) 97 ATR 316 Supreme Court of South Australia Australia - South Australia 15 Oct 2013 AustLII flag 3
WYVW and Commissioner of Taxation (Taxation) [2023] AATA 4242 Administrative Appeals Tribunal Australia 21 Dec 2023 AustLII flag 2
Pascu v Commissioner of State Revenue (Review and Regulation) [2016] VCAT 668 Victorian Civil and Administrative Tribunal Australia - Victoria 29 Apr 2016 AustLII flag 2
CVMW and Commissioner of Taxation (Taxation) [2023] AATA 4039 Administrative Appeals Tribunal Australia 30 Nov 2023 AustLII flag 1
PQBZ and Commissioner of Taxation (Taxation) [2023] AATA 2984 Administrative Appeals Tribunal Australia 10 Aug 2023 AustLII flag 1
ABN Amro Clearing Sydney Pty Ltd (formerly known as Fortis Clearing Sydney Pty Ltd) v Primebroker Securities Ltd (in liq) [2012] VSCA 287; (2012) 39 VR 208 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Nov 2012 AustLII flag 1
Re Knox and Commissioner of Taxation [2011] AATA 906 Administrative Appeals Tribunal Australia 16 Dec 2011 AustLII flag 1
Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing and Allied Services Union of Australia (CEPU), the Australian Manufacturing Workers' Union (AMWU) and the Australian Workers' Union (AWU) v Wilmar Sugar Pty Ltd [2024] FWCFB 319 Fair Work Commission Australia 26 Jul 2024 AustLII flag
Ruvuta v Jaderberg [2024] QDC 107 District Court of Queensland Australia - Queensland 12 Jul 2024 AustLII flag
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation [2021] FCA 972 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag
TD 2019/14 - Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens? [2019] ATOTD TD2019/14 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TD 2019/14 - Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens? [2019] ATOTD 14 Australian Taxation Office Australia - Commonwealth circa 2019 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
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
Michaelides v Commissioner of State Revenue [2016] VSC 256 Supreme Court of Victoria Australia - Victoria 19 May 2016 AustLII flag
TD 2012/21 - Income tax: does CGT event E1 or E2 in sections 104-55 or 104-60 of the Income Tax Assessment Act 1997 happen if the terms of a trust are changed pursuant to a valid exercise of a power contained within the trust's constituent document, or varied with the approval of a relevant court? [2012] ATOTD 21 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TD 2012/21 - Income tax: does CGT event E1 or E2 in sections 104-55 or 104-60 of the Income Tax Assessment Act 1997 happen if the terms of a trust are changed pursuant to a valid exercise of a power contained within the trust's constituent document, or varied with the approval of a relevant court? [2012] ATOTD TD2012/21 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s44
Corporations Act 2001 (Cth) s1305
Income Tax Assessment Act 1936 (Cth) s6, s95, s97, s102
Income Tax Assessment Act 1997 (Cth) s9.5
Superannuation Industry (Supervision) Act 1993 (Cth) s10
Taxation Administration Act 1953 (Cth) s14ZZO

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Re Knox and Commissioner of Taxation [2011] AATA 906 Administrative Appeals Tribunal Australia 16 Dec 2011 AustLII flag 1
Salt v Marquess of Northampton [1892] 2 AC 1 United Kingdom circa 1892 LexisNexis / Westlaw flag 1
Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing and Allied Services Union of Australia (CEPU), the Australian Manufacturing Workers' Union (AMWU) and the Australian Workers' Union (AWU) v Wilmar Sugar Pty Ltd [2024] FWCFB 319 Fair Work Commission Australia 26 Jul 2024 AustLII flag
Ruvuta v Jaderberg [2024] QDC 107 District Court of Queensland Australia - Queensland 12 Jul 2024 AustLII flag
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation [2021] FCA 972 Federal Court of Australia Australia - Commonwealth 19 Aug 2022 AustLII flag
TD 2019/14 - Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens? [2019] ATOTD TD2019/14 Australian Taxation Office Australia - Commonwealth circa 2019 AustLII flag
TD 2019/14 - Income tax: will a trust split arrangement of the type described in this Determination cause a new trust to be settled over some but not all assets of the original trust with the result that CGT event E1 in subsection 104-55(1) of the Income Tax Assessment Act 1997 happens? [2019] ATOTD 14 Australian Taxation Office Australia - Commonwealth circa 2019 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
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
Michaelides v Commissioner of State Revenue [2016] VSC 256 Supreme Court of Victoria Australia - Victoria 19 May 2016 AustLII flag
TD 2012/21 - Income tax: does CGT event E1 or E2 in sections 104-55 or 104-60 of the Income Tax Assessment Act 1997 happen if the terms of a trust are changed pursuant to a valid exercise of a power contained within the trust's constituent document, or varied with the approval of a relevant court? [2012] ATOTD TD2012/21 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
TD 2012/21 - Income tax: does CGT event E1 or E2 in sections 104-55 or 104-60 of the Income Tax Assessment Act 1997 happen if the terms of a trust are changed pursuant to a valid exercise of a power contained within the trust's constituent document, or varied with the approval of a relevant court? [2012] ATOTD 21 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag

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