Audio-visual recordings of Full Court hearings heard in Canberra
Case: Director of Public Prosecutions Reference No 1 of 2019
Date: 14 May 2021
Transcript: Hearing
AV time: 2h 43m
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: WorkPac Pty Ltd v Rossato & Ors
Date: 13 May 2021
Transcript: Hearing
AV time: 4h 10m
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: WorkPac Pty Ltd v Rossato & Ors
Date: 12 May 2021
Transcript: Hearing
AV time: 4h 34m
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: Chetcuti v Commonwealth of Australia
Date: 11 May 2021
Transcript: Hearing
AV time: 4h 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.
Commissioner of Taxation v. Carter & Ors
Case No.
S62/2021
Case Information
Lower Court Judgment
10/09/2020 Federal Court of Australia (Jagot, Davies & Thawley JJ)
Catchwords
Taxation – Trust distribution – Effect of disclaimer – Where respondents default beneficiaries of trust – Where trust deed provided respondents entitled to income of trust for given tax year (ending 30 June) if trustee did not make effective determination departing from default position – Where trustee had not made effective determination as at 30 June 2014 – Where s 97(1) of Income Tax Assessment Act 1936 (Cth) provides if beneficiary of trust is “presently entitled” to share of trust income, that share included in assessable income of beneficiary – Where, following audit, on 27 September 2015, applicant issued income tax assessments to respondents for income year ended 30 June 2014 including their share of 2014 trust income – On 30 September 2016, respondents purported to disclaim entitlement to income from trust for 2014 income year – Where Full Court of Federal Court considered themselves bound to hold general law extinguishes entitlement to trust income ab initio and held disclaimers displaced application of s 97(1) – Whether disclaimer of gift render gift void ab initio for all purposes – Whether, if beneficiary disclaims trust distribution after end of income year, beneficiary “presently entitled” to distribution for purposes of s 97(1).
Documents*
16/04/2021 Hearing (SLA, Canberra)
29/04/2021 Notice of appeal
04/06/2021 Written submissions (Appellant)
04/06/2021 Chronology (Appellant)
02/07/2021 Written submissions (Respondents)
22/07/2021 Reply
09/11/2021 Hearing (Full Court, Canberra) (Audio-visual recording)
09/11/2021 Outline of oral argument (Appellant)
09/11/2021 Outline of oral argument (Respondents)
06/04/2022 Judgment (Judgment summary)