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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)

[2015] FCAFC 178

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.

Short particulars

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)