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Cusack v FCT 8

[2002] FCA 1012; 120 FCR 520; 50 ATR 443

Federal Court of Australia

Australia - Commonwealth

13th August, 2002

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Krysiak v McDonagh	[2012] WASC 270	Supreme Court of Western Australia	Australia - Western Australia	26 Jul 2012	AustLII		9
FCT v Resource Capital Fund IV LP	[2013] FCAFC 118; (2013) 215 FCR 1; (2013) 95 ATR 816	Federal Court of Australia	Australia - Commonwealth	22 Oct 2013	AustLII		4
SMSFR 2010/1 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party	[2010] ATOSMSFR SMSFR2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
SMSFR 2010/1 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party	[2010] ATOSMSFR 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
SMSFR 2009/2 - Self Managed Superannuation Funds: the meaning of 'borrow money' or 'maintain an existing borrowing of money' for the purposes of section 67 of the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR SMSFR2009/2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/2 - Self Managed Superannuation Funds: the meaning of 'borrow money' or 'maintain an existing borrowing of money' for the purposes of section 67 of the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR 2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2008/D4 - Self Managed Superannuation Funds: the meaning of 'borrow money' or 'maintain an existing borrowing of money' for the purposes of section 67 of the Superannuation Industry (Supervision) Act 1993	[2008] ATODSMSFR SMSFR2008/D4	Australian Taxation Office	Australia - Commonwealth	17 Sep 2008	AustLII
SMSFR 2008/D2 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to contributions of assets to a self managed superannuation fund by a related party of that fund	[2008] ATODSMSFR SMSFR2008/D2	Australian Taxation Office	Australia - Commonwealth	2 Apr 2008	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act (Cth)	s44
Currency Act 1965 (Cth)	s14A
Income Tax Assessment Act 1936 (Cth)
Reserve Bank Act 1959 (Cth)	s34
Income Tax Assessment Act 1922 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
FCT v Resource Capital Fund IV LP	[2013] FCAFC 118; (2013) 215 FCR 1; (2013) 95 ATR 816	Federal Court of Australia	Australia - Commonwealth	22 Oct 2013	AustLII		4
79 US 382	79 US 382; 20 L Ed 287	United States Supreme Court	United States	circa 2013	Westlaw		3
Electricity Trust (SA) v CA Parsons & Co Ltd	(1977) 18 ALR 225		Australia	circa 1977	LexisNexis AU		2
CA Parsons & Co Ltd v Electricity Trust of South Australia	(1976) 16 SASR 93	Supreme Court of South Australia	Australia - South Australia	circa 1976	Legal Online / Westlaw		2
[1826] For 6	[1826] For 6	Court of Exchequer	United Kingdom	circa 1826			2
Jenkins v Horn (Inspector of Taxes)	[1979] 2 All ER 1141		United Kingdom	circa 1979	LexisNexis		1
Stanwell Park Hotel Co Ltd v Leslie	[1952] HCA 20; (1952) 85 CLR 189	High Court of Australia	Australia - Commonwealth	9 Apr 1952	AustLII		1
SMSFR 2010/1 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party	[2010] ATOSMSFR 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
SMSFR 2010/1 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party	[2010] ATOSMSFR SMSFR2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
SMSFR 2009/2 - Self Managed Superannuation Funds: the meaning of 'borrow money' or 'maintain an existing borrowing of money' for the purposes of section 67 of the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR 2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/2 - Self Managed Superannuation Funds: the meaning of 'borrow money' or 'maintain an existing borrowing of money' for the purposes of section 67 of the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR SMSFR2009/2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2008/D4 - Self Managed Superannuation Funds: the meaning of 'borrow money' or 'maintain an existing borrowing of money' for the purposes of section 67 of the Superannuation Industry (Supervision) Act 1993	[2008] ATODSMSFR SMSFR2008/D4	Australian Taxation Office	Australia - Commonwealth	17 Sep 2008	AustLII
SMSFR 2008/D2 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to contributions of assets to a self managed superannuation fund by a related party of that fund	[2008] ATODSMSFR SMSFR2008/D2	Australian Taxation Office	Australia - Commonwealth	2 Apr 2008	AustLII

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