Words and Phrases - "fungible"

65
28
46
36
27
22
12
10
52
1
2
19
38
20
29
60
1
49
58
34
8
7
11
1

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

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

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