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It 2478 - Income Tax : Pensions (and Lump Sums) Received Under the Superannuation ACT (C'th) 1976

[1988] ATOITR IT2478

Australian Taxation Office

Australia - Commonwealth

16th June, 1988

Legislation Cited

Legislation Name	Provision
Acts Interpretation Act 1901 (Cth)	s15AB
Income Tax Assessment Act (Cth)	s27H
SUPERANNUATION ACT (Cth)	s63, s85

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
AT86/466 and Commissioner of Taxation	[1987] AATA 196; 18 ATR 3608	Administrative Appeals Tribunal	Australia	21 May 1987	AustLII		4
AT86/52; AT86/53 and Commissioner of Taxation	[1987] AATA 166; 18 ATR 3553	Administrative Appeals Tribunal	Australia	5 May 1987	AustLII		1
Case No 335/1984	28 CTBR (NS) 483		Australia	circa 1984			1
Taxation, Commissioner of (Cth) v Knight	[1983] FCA 321; 79 FLR 65; 51 ALR 630; (1983) 15 ATR 88	Federal Court of Australia	Australia - Commonwealth	30 Nov 1983	AustLII		1
Case No 38/1982	26 CTBR (NS) 444		Australia	circa 1982			1
Case No 2/1982	26 CTBR (NS) 434		Australia	circa 1982			2
Case No 146/1979	24 CTBR (NS) 40		Australia	circa 1979			1
26 CTBR (NS) 7	26 CTBR (NS) 7		Australia	circa 1983			1
24 CTBR (NS) 71	24 CTBR (NS) 71		Australia	circa 1983			1

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