Peter Greensill Family Co Pty Ltd (trustee) v Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Judge | THAWLEY J |
| Judgment Date | 28 April 2020 |
| Neutral Citation | [2020] FCA 559 |
| Date | 28 April 2020 |
| Court | Federal Court |
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3 cases
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Peter Greensill Family Co Pty Ltd (Trustee) v Commissioner of Taxation
...(Trustee) v Commissioner of Taxation [2021] FCAFC 99 Appeal from: Peter Greensill Family Co Pty Ltd (trustee) v Commissioner of Taxation [2020] FCA 559 [2020] FCA 1186 File number(s): NSD 578 of 2020NSD 1034 of 2020NSD 1035 of 2020 Judgment of: DAVIES, MOSHINSKY and COLVIN JJ Date of judgme......
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N & M Martin Holdings Pty Ltd v Commissioner of Taxation
...and Ethnic Affairs v. Wu Shan Liang (1996) 185 C.L.R. 259 Peter Greensill Family Co Pty Ltd (trustee) v. Commissioner of Taxation [2020] FCA 559 Project Blue Sky Inc v. Australian Broadcasting Authority (1998) 194 C.L.R. 355 Sole Luna Pty Ltd as Trustee for the PA Wade No 2 Settlement Trust......
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Peter Greensill Family Co Pty Ltd (trustee) v Commissioner of Taxation (No 2)
...Corporation Pty Ltd v DDB Needham Sydney Pty Ltd (1995) 61 FCR 385 Peter Greensill Family Co Pty Ltd (trustee) v Commissioner of Taxation [2020] FCA 559 Date of hearing: 5 May 2020 Registry: New South Wales Division: General Division National Practice A THAWLEY J DATE OF ORDER: 5 MAY 2020 T......
3 firm's commentaries
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Tax payable by foreign beneficiaries of non-fixed trusts on capital gains
...of capital gains made by the trustee of an Australian non-fixed trust in Peter Greensill Family Co Pty Ltd v Commissioner of Taxation [2020] FCA 559 The ATO's preliminary view, which is set out in TD 2019/D6, is that tax is payable in Australia a capital gain is made by the trustee of an Au......
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Trustees beware - Distributions of capital gains to non-resident beneficiaries held to be taxable in the Greensill decision
...This was the conclusion reached by the Federal Court in Peter Greensill Family Co Pty Ltd (as trustee) v Federal Commissioner of Taxation [2020] FCA 559. What happened in The issue in Greensill was whether the trustee was entitled to disregard its capital gains when it made a foreign reside......
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Is my trust a Resident Trust Estate and why does it matter? A case study.
...are there for Bessie to consider? In the recent case of Peter Greensill Family Co Pty Ltd (as trustee) v Federal Commissioner of Taxation [2020] FCA 559, the Court found that an Australian trust distributing the capital gain made on the disposal of assets that were not TAP to non-residents ......