Colonial First State Investments Ltd v Commissioner of Taxation
Jurisdiction | Australia Federal only |
Neutral Citation | 2011-0118 FCA B |
Date | 2011 |
Court | Federal Court |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
3 cases
7 firm's commentaries
-
Australian Tax Update - Recent Reforms Proposed in Australia: Managed Investment Funds
...two recent cases considering important trust related tax issues - Colonial First State Investments Limited v Commissioner of Taxation [2011] FCA 16 (18 January 2011) (CFS' case) and FCT v Clark [2011] FCAFC 5, Full Federal Court 21 January 2011 (Clark's In CFS's case, Stone J made comments ......
-
Property development and SMSFs - Part 2: Investing through a unit trust
...trust is fixed and indefeasible. On the basis of the recent case of Colonial First State Investments Limited v Commissioner of Taxation [2011] FCA 16, it may be necessary to ensure the power to amend the trust deed for the unit trust does not extent to reducing or varying the rights of unit......
-
Greater certainty (for some) with the new administrative safe harbour for fixed trust status
...is notably uncertain, particularly since the Federal Court decision in Colonial First State Investments Ltd v Commissioner of Taxation [2011] FCA 16. However, the safe harbour does not go so far as to deem trusts having particular characteristics to be fixed trusts. Perhaps this is too ambi......
-
Colonial First State Investments decision illustrates difficulty in a unit trust qualifying as a fixed trust
...recent Federal Court decision of Colonial First State Investments Ltd v Commissioner of Taxation [2011] FCA 16 further highlights the danger of assuming that unit trusts will qualify as "fixed" In Colonial, the court found that a large unit trust managed by Colonial First State was not a fi......
Request a trial to view additional results