Audio-visual recordings of Full Court hearings heard in Canberra

Case: In the matter of questions referred to the Court of Disputed Returns pursuant to section 376 of the Commonwealth Electoral Act 1918 (Cth) concerning Senator the Hon. Fiona Nash

Date: 15 November 2017

Transcript: Hearing

AV time: 3h 24m

 

You accept the terms of use (below) by playing this audio-visual recording.

 

 

 

Terms of use

Access to the audio-visual recordings of the Court is subject to the following conditions:

(1) You will not record, copy, modify, reproduce, publish, republish, upload, post, transmit, broadcast, rebroadcast, store, distribute or otherwise make available, in any manner, any proceeding or part of any proceeding, other than with prior written approval of the Court.  However, schools and universities may broadcast/rebroadcast proceedings in a classroom setting for educational purposes without prior written approval.

(2) The audio-visual material available via our web-site of Court proceedings does not constitute the official record of the Court.

(3) Copyright of the footage of the proceedings is retained by the Court.

By clicking "play" (the triangle controls on the video player), you agree to be bound by these terms of use.

 

Audio-visual recordings of Full Court hearings heard in Canberra

Case: Falzon v. Minister for Immigration and Border Protection

Date: 14 November 2017

Transcript: Hearing

AV time: 3h 03m

 

You accept the terms of use (below) by playing this audio-visual recording.

 

 

 

Terms of use

Access to the audio-visual recordings of the Court is subject to the following conditions:

(1) You will not record, copy, modify, reproduce, publish, republish, upload, post, transmit, broadcast, rebroadcast, store, distribute or otherwise make available, in any manner, any proceeding or part of any proceeding, other than with prior written approval of the Court.  However, schools and universities may broadcast/rebroadcast proceedings in a classroom setting for educational purposes without prior written approval.

(2) The audio-visual material available via our web-site of Court proceedings does not constitute the official record of the Court.

(3) Copyright of the footage of the proceedings is retained by the Court.

By clicking "play" (the triangle controls on the video player), you agree to be bound by these terms of use.

 

Audio-visual recordings of Full Court hearings heard in Canberra

Cases:

Date: 09 November 2017

Transcript: Hearing

AV time: 4h 30m

 

You accept the terms of use (below) by playing this audio-visual recording.

 

 

 

Terms of use

Access to the audio-visual recordings of the Court is subject to the following conditions:

(1) You will not record, copy, modify, reproduce, publish, republish, upload, post, transmit, broadcast, rebroadcast, store, distribute or otherwise make available, in any manner, any proceeding or part of any proceeding, other than with prior written approval of the Court.  However, schools and universities may broadcast/rebroadcast proceedings in a classroom setting for educational purposes without prior written approval.

(2) The audio-visual material available via our web-site of Court proceedings does not constitute the official record of the Court.

(3) Copyright of the footage of the proceedings is retained by the Court.

By clicking "play" (the triangle controls on the video player), you agree to be bound by these terms of use.

 

Audio-visual recordings of Full Court hearings heard in Canberra

Case: Kalbasi v. The State of Western Australia

Date: 07 November 2017

Transcript: Hearing

AV time: 2h 22m

 

You accept the terms of use (below) by playing this audio-visual recording.

 

 

 

Terms of use

Access to the audio-visual recordings of the Court is subject to the following conditions:

(1) You will not record, copy, modify, reproduce, publish, republish, upload, post, transmit, broadcast, rebroadcast, store, distribute or otherwise make available, in any manner, any proceeding or part of any proceeding, other than with prior written approval of the Court.  However, schools and universities may broadcast/rebroadcast proceedings in a classroom setting for educational purposes without prior written approval.

(2) The audio-visual material available via our web-site of Court proceedings does not constitute the official record of the Court.

(3) Copyright of the footage of the proceedings is retained by the Court.

By clicking "play" (the triangle controls on the video player), you agree to be bound by these terms of use.

 

The Commissioner of Taxation of the Commonwealth of Australia v. Thomas
The Commissioner of Taxation of the Commonwealth of Australia v. Martin Andrew Pty Ltd
The Commissioner of Taxation of the Commonwealth of Australia v. Thomas Nominees Pty Ltd
The Commissioner of Taxation of the Commonwealth of Australia v. Thomas

Case No.

B60/2017, B61/2017, B62/2017 and B63/2017

Case Information

Lower Court Judgment

12/04/2017 Federal Court of Australia (Dowsett J, Perram J, Pagone J)

[2017] FCAFC 57

Catchwords

Taxation –Franking credits– Income Tax Assessment Act 1997 (Cth) pt 3-6 div 207 – Where trustee resolved to apply net income of trust fund to benefit of two beneficiaries on assumption franking credits could be treated as separate category of income from dividends to which credits attached – Where Commissioner of Taxation notified trustee of intention to commence audit – Where trustee sought directions from Queensland Supreme Court under Trusts Act 1973 (Qld) s 96 as to proper construction of trust deed and resolutions – Where Commissioner notified of proceedings but did not seek to become party – Where Supreme Court declared trustee resolutions effective to achieve franking credit distributions – Where Commissioner of Taxation issued amended notices of assessment – Where primary judge upheld amended assessments – Where Full Court allowed appeal – Whether Full Court erred in concluding Commissioner bound by declarations made by Supreme Court – Whether Full Court erred in concluding franking credits may be distributed on a different basis to income from dividends.

Documents*

20/10/2017 Hearing (SLA, Sydney)

02/11/2017 Notice of appeal

24/11/2017 Written submissions - B60/2017 (Appellant)

24/11/2017 Written submissions - B61/2017 (Appellant)

24/11/2017 Written submissions - B62/2017 (Appellant)

24/11/2017 Written submissions - B63/2017 (Appellant)

24/11/2017 Chronology - Joint (Appellant)

22/12/2017 Written submissions (Respondents)

25/01/2018 Reply

*The due dates shown for documents on this page are indicative only. 

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