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5 Act 2011     6

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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
TD 2012/11 - Income tax: capital gains: for the purposes of subsection 115-228(1) of the Income Tax Assessment Act 1997, can a beneficiary of a trust estate be reasonably expected to receive an amount of a financial benefit referable to a capital gain made by the trust estate in an income year if the fact that the capital gain was made is not established until after the end of the income year?	[2012] ATOTD 11	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TD 2012/22 - Income tax: for the purposes of paragraph 97(1)(a) of the Income Tax Assessment Act 1936 is a beneficiary's share of the net income of a trust estate worked out by reference to the proportion of the income of the trust estate to which the beneficiary is presently entitled?	[2012] ATOTD 22	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TR 2006/14 - Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests	[2006] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/14 - Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests	[2006] ATOTR TR2006/14	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII