Simple search of free and LexisNexis legal content for Australia
– legislation, cases, practical guidance, forms & precedents, journals and newsletters.
Walsh Bay Developments Pty Ltd v Federal Commissioner of Taxation
Judgment date: 27/06/1995
Court: FCA
Judge: Jenkinson, Beaumont and Sackville JJ
Citation:
(1995) 130 ALR 415;
(1995) 31 ATR 15;
(1995) 95 ATC 4378;
BC9507878;
Catchwords: Taxation and revenue; Assessment of income; Interest accrued from funds held on trust pending contingency; Income of trust estate to which no beneficiary presently entitled;