On 3 November 2009, the High Court granted both the taxpayer and the Commissioner leave to appeal from the decision of the Full Federal Court in Bamford v FCT  FCAFC 66 (Federal Court, Full Court, Emmett, Stone & Perram JJ, 3 June 2009).
The case concerns:
- the meaning of the words "that share" in the phrase "that share of the net income of the trust estate" in s 97(1)(a)(i) ITAA 1936, and
- the meaning of the words "the income of the trust estate" in s 97(1).
For a copy of the results of applications for special leave to appeal, go here