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AT86/52; AT86/53 and Commissioner of Taxation 1

[1987] AATA 166; 18 ATR 3553

Administrative Appeals Tribunal

Australia

5th May, 1987

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
It 2478 - Income Tax : Pensions (and Lump Sums) Received Under the Superannuation ACT (C'th) 1976	[1988] ATOITR IT2478	Australian Taxation Office	Australia - Commonwealth	16 Jun 1988	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Superannuation Act 1922 (Cth)
Superannuation Act 1976 (Cth)	s46, s53, s64, s65, s112, s175, s176, s177, s183, s185
The Act (Cth)
Audit Act 1901 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Devaynes v Noble	[1815] EngR 77; [1814-23] All ER 1; 35 ER 781; (1816) 1 Mer 572	UK	United Kingdom	circa 1816	CommonLII		219
Just v FCT	[1949] ALR 438; (1949) 8 ATD 419; (1949) 4 AITR 185		Australia	circa 1949	LexisNexis AU		9
Re Matthey Garrett Pty Ltd and Collector of Customs	(1981) 3 ALN N156		Australia	circa 1981			5
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849

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