Ellison v Sandini Pty Ltd, [2018] FCAFC 44 -- summary under Paragraph 73(1)(b)
subjective belief of parties that family court orders were efficacious did establish that a share transfer to a spouse occurred “because of” them
Australian Family Court orders, that were made by consent between Mr and Ms Ellison, required a corporation (“Sandini” - that was controlled...
Words and Phrases
because of| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Ownership | family court order requiring the transfer of a portion of a larger bloc of shares likely did not result in a change in their beneficial ownership as the shares likely were not fungible | 1019 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition | family court order did not effect a change in beneficial ownership of a larger bloc of shares held by the original owner (and in any event, the order named the wrong person) | 768 |
| Tax Topics - General Concepts - Evidence | a court order could not be interpreted in light of extrinsic evidence | 102 |