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"Entity Taxation and Trusts Arising by Operation of Law"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"Re-Assessing the Uses of the Resulting Trust: Modern and Medieval Themes"	(1999) 25 Monash University Law Review 110	Monash University Law Review	Australia	circa 1999	AustLII		3
Westdeutsche Landesbank Girozentrale v Islington London Borough Council	[1996] UKHL 12; [1996] AC 669; [1996] 2 All ER 961; [1996] 2 WLR 802; 64 Page 715B/C	House of Lords	United Kingdom	22 May 1996	BAILII		672
Zobory v FCT	[1995] FCA 1226; (1995) 64 FCR 86; (1995) 129 ALR 484; (1995) 30 ATR 412	Federal Court of Australia	Australia - Commonwealth	1 May 1995	AustLII		52
Registrar of the Accident Compensation Tribunal v FCT	[1993] HCA 1; (1993) 178 CLR 145; (1993) 117 ALR 27; (1993) 26 ATR 353; (1993) 67 ALJR 922	High Court of Australia	Australia - Commonwealth	circa 1993	AustLII		97
"Constructive trusts – Whether recognised for tax purposes"	(1987) 35 Canadian Tax Journal 1464	Canadian Tax Journal	Canada	circa 1987			1
MacFarlane	[1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808	Federal Court of Australia	Australia - Commonwealth	8 Aug 1986	AustLII		51
Muschinski v Dodds	[1985] HCA 78; (1985) 160 CLR 583; (1985) 62 ALR 429; 11 Fam LR 930; 60 ALJR 52	High Court of Australia	Australia - Commonwealth	6 Dec 1985	AustLII		1278
Napier v Public Trustee (WA)	(1980) 32 ALR 153; (1980) 55 ALJR 1; 6 Fam LR 238		Australia	circa 1980	LexisNexis AU		159
R v Poynton	(1972) 72 DTC 6329		Canada	circa 1972			3
Pettitt v Pettitt	[1969] UKHL 5; [1970] AC 777; [1969] 2 All ER 385; [1969] 2 WLR 966; [1969] FLRRep 555	House of Lords	United Kingdom	23 Apr 1969	BAILII		407
James v United States	366 US 213; 6 L Ed 2d 246; 81 SCt 1052	United States Supreme Court	United States	15 May 1961	WorldLII		196
Charles Marshall Pty Ltd v Grimsley	[1956] HCA 28; (1956) 95 CLR 353	High Court of Australia	Australia - Commonwealth	15 Jun 1956	AustLII		208
"Homeless income"	(1953) 8 Tax Law Review 425	Tax Law Review	United States	circa 1953	HeinOnline / Westlaw		1
Commissioner of Internal Revenue v Wilcox	327 US 404; 90 L Ed 752; 66 SCt 546	United States Supreme Court	United States	25 Feb 1946	WorldLII		108
Beatty v Guggenheim Exploration Co	225 NY 380; 122 NE 378		United States - New York	circa 1996			109