Cpt Custodian Pty Ltd v Commissioner of State Revenue
| Jurisdiction | Australia Federal only |
| Judge | Gleeson CJ,McHugh,Gummow,Callinan,Heydon JJ |
| Judgment Date | 28 September 2005 |
| Neutral Citation | 2005-0928 HCA A,[2005] HCA 53 |
| Court | High Court |
| Docket Number | M222/2004 & M223/2004 M215/2004 to M218/2004 |
| Date | 28 September 2005 |
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92 cases
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Halloran v Minister Administering National Parks and Wildlife Act 1974
...The second is that ISPT involved consideration of unit trust deeds but in advance of the decision of this Court in CPT Custodian Pty Ltd v Commissioner of State Revenue17. Further reference will be made to CPT later in these reasons. The third is that success of the avoidance scheme impleme......
- Deputy Commissioner of Taxation v Bedroff Pty Ltd Acn 079 158 955 (No 2)
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Grand View Private Trust Company Ltd and another v Wen-Young Wong and Others
...from the terms of the GRT trust deed. As the High Court of Australia said in CPT Custodian Pty Ltd v Commissioner of State Revenue (2005) 224 CLR 98, a case concerning a unit trust, “a priori assumptions as to the nature of unit trusts under the general law and principles of equity would no......
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Commissioner of Taxation v Lane
...Australia Ltd (in liquidation) [2005] HCA 20; 220 CLR 592 CPT Custodian Pty Ltd v Commissioner of State Revenue of the State of Victoria [2005] HCA 53; 224 CLR 98 DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties [1980] 1 NSWLR 510 Edwards v Freeman (1727) 2 P Wms 435; 24 ER 803......
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1 firm's commentaries
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Limited Recourse Borrowing Rules
...meet this requirement. This is not surprising, given the High Court decision in CPT Custodian Pty Ltd v Commissioner of State Revenue (2005) 224 CLR 98. Related party loans at less than commercial rates are as contributions. Borrowing at excess interest rates is seen as invoking the sole pu......
6 books & journal articles
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TRUSTEE'S DUTY OF DISCLOSURE
...Trusts Law in Australia (Australia: The Federation Press, 2007) at pp 246–247. 101Re Londonderry's Settlement[1965] 1 Ch 918 at 938. 102(2005) 224 CLR 98 at [17], per Gleeson CJ, McHugh, Gummow, Callinan and Heydon JJ in delivering the judgment of the High Court. 103[2007] NSWSC 191; BC2007......
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THE CASE AGAINST THE EQUITABLE LIEN.
...an application of Hohfeld's concept of a power to a trust beneficiary, see CPT Custodian Pty Ltd v Commissioner of State Revenue (Vic) (2005) 224 CLR 98, 119 [44] (Gleeson CJ, McHugh, Gummow, Callinan and Heydon JJ). The Court's analysis follows Harris's argument in JW Harris, 'Trust, Power......
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Fiduciary Relationships for Socially Responsible Investing: A Multinational Perspective
...The U.S. Supreme34Id. at 247.35[1952] 1 All E.R. 167 (C.A.).36Id. at 174.37See, e.g., Commissioner v. Karingal, 2 Holdings Pty Ltd, [2005] H.C.A. 53 (HC).38[1985] Ch. 270.39Id. at 288.40Id.41See,e.g., Re Brockbank, [1948] Ch. 206.2011 / Fiduciary Relationships for Socially Responsible Inves......
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CARTER HOLT HARVEY WOODPRODUCTS AUSTRALIA PTY. LTD. V. COMMONWEALTH: THE TRUE NATURE OF THE TRUSTEE'S RIGHT OF INDEMNITY.
...J). (13) (1841) 4 Beav 115; 49 ER 282, 282 (Lord Langdale MR). See CPT Custodian Pty Ltd v Commissioner of State Revenue (Vic) (2005) 224 CLR 98, 120-1 [50]-[51] (Gleeson CJ, McHugh, Gummow, Callinan and Heydon JJ) ('CPT (14) Kemtron Industries Pty Ltd v Commissioner of Stamp Duties [1984] ......
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