Simple search of free and LexisNexis legal content for Australia
– legislation, cases, practical guidance, forms & precedents, journals and newsletters.
Allen (Trustee), Re; Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation
Judgment date: 7/09/2011
Court: FCA
Judge: Keane CJ, Greenwood and Middleton JJ
Citation:
(2011) 195 FCR 416;
(2011) 84 ATR 853;
[2011] FCAFC 118;
BC201106868;
Catchwords: Taxation and revenue; Assessment of income; Special income; Distribution to trust;
Statutes; Interpretation; (CTH) Income Tax Assessment Act 1936 s 273(7); Special income;
Statutes; Interpretation; (CTH) Income Tax Assessment Act 1936 s 273(7); Acquired;
Statutes; Interpretation; (CTH) Income Tax Assessment Act 1936 s 273(7); Derived;