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Commissioner of Taxation (NSW) v Stevenson …

Taxation – Income tax - Charities - Entity engaged in investment business and funeral business - Profits distributed to religious organisations - Whether entity exempt from income tax as "charitable institution" - Income Tax Assessment Act 1997 (Cth), ss …

Commissioner of Taxation of Western Australia v D and W Murray Limited …

Income tax – Assessable income - Respondent received periodic payments of youth allowance under Social Security Act 1991 (Cth) - Whether receipts income according to ordinary concepts. Income tax – Allowable deductions - Respondent incurred certain …

Taxes and duties – Income tax and related legislation – Obligations of agents and trustees – Where liquidators caused company to sell property resulting in a capital gain – Whether retention obligation in s 254(1)(d) of Income Tax Assessment Act 1936 …

Income tax – Income of trust estate - Assessable income of beneficiary - Income Tax Assessment Act 1936 (Cth) ("the Act"), s 97(1) provided that where beneficiary presently entitled to "a share of the income of the trust estate", assessable income of …

Taxation – Income tax - Exemption from income tax under Div 50 of Income Tax Assessment Act 1997 (Cth) - Charitable purpose - Whether fund was applied for the purposes for which it was established - Whether application of fund viewed as a whole sufficient …

Income tax – Allowable deductions - Funds advanced for construction of plant and facilities - Div 243 of Income Tax Assessment Act 1997 (Cth) ("Act") required taxpayer to include additional amount in assessable income at termination of limited recourse …

Income Tax (Cth) – Trusts – Where s 97(1) of Income Tax Assessment Act 1936 (Cth) provides that where beneficiary of trust estate not under any legal disability is presently entitled to share of income of trust estate, assessable income of beneficiary …

Income tax – Allowable deductions - Respondent entered into contracts with the State of Victoria to design, construct, operate and maintain a major system of roads - The State conceded to the respondent rights to do all that was necessary to complete …

Commissioner of Taxation v Clyne …