Words and Phrases - "fungible"

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Ellison v Sandini Pty Ltd, [2018] FCAFC 44

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
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Words and Phrases
beneficial owner fungible
Locations of other summaries Wordcount
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) 744
Tax Topics - Income Tax Act - Section 73 - Subsection 73(1) - 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 407
Tax Topics - General Concepts - Evidence a court order could not be interpreted in light of extrinsic evidence 100