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Trail Bros Steel and Plastics Pty Ltd and Commissioner of Taxation

[2007] AATA 1850; 70 ATR 459

Administrative Appeals Tribunal

Australia

12th October, 2007

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s177C
Income Tax Assessment Act 1997 (Cth)
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 (Cth)
Superannuation Contributions Tax (Consequential Amendments) Act 1997 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII		192
Commissioner of Taxation v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		197
QCT Resources Ltd v FCT	(1997) 36 ATR 184		Australia	circa 1997	Legal Online / Westlaw		3
Re Benstead Services Pty Ltd and FCT	[2006] AATA 976; (2006) 64 ATR 1232	Administrative Appeals Tribunal	Australia	17 Nov 2006	AustLII		3

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