Elecnet (Aust) Pty Ltd (as Trustee for the Electrical Industry Severance Scheme) v. Commissioner of Taxation of the Commonwealth of Australia
Case No.
M104/2016
Case Information
Lower Court Judgment
14/12/2015 Federal Court of Australia (Jessup J, Pagone J & Edelman J)
Catchwords
Taxation – Statutory construction – “Unit trust” – Meaning of a “unit trust” within Division 6C of Income Tax Assessment Act 1936 (Cth) – Whether definition of “unit for the purposes of a “prescribed trust estate” can inform the meaning of a “unit trust” – Whether Electrical Industry Severance Scheme is a unit trust.
Documents
28/07/2016 Hearing (SLA, Brisbane v/link Melbourne)
11/08/2016 Notice of appeal
01/09/2016 Written submissions (Appellant)
01/09/2016 Chronology (Appellant)
22/09/2016 Written submission (Respondent)
04/10/2016 Reply
11/10/2016 Hearing (Full Court, Canberra) (Audio-visual recording)
21/12/2016 Judgment (Judgment summary)