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SMSFR 2009/3 - Self Managed Superannuation Funds: application of the Superannuation Industry (Supervision) Act 1993 to unpaid trust distributions payable to a Self Managed Superannuation Fund    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		96
Prime Wheat Association Ltd v Chief Commissioner of Stamp Duties	[1997] NSWSC 546; (1997) 42 NSWLR 505; (1997) 37 ATR 479	Supreme Court of New South Wales	Australia - New South Wales	5 Nov 1997	AustLII		45
Commissioner of Taxation v Radilo Enterprises Pty Ltd	[1997] FCA 22; (1997) 72 FCR 300; (1997) 142 ALR 305; (1997) 22 ACSR 727; (1997) 34 ATR 635	Federal Court of Australia	Australia - Commonwealth	circa 1997	AustLII		61
Euroasian Holdings Pty Ltd v Ron Diamond Plumbing Pty Ltd (In Liquidation)	(1996) 64 FCR 147; (1996) 19 ACSR 234; (1996) 14 ACLC 502	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		13
AAT Case 9221	(1993) 27 ATR 1117		Australia	circa 1993	Legal Online / Westlaw		6
Brick & Pipe Industries Ltd v Occidental Life Nominees Pty Ltd	[1992] VicRp 68; [1992] 2 VR 279; (1991) 6 ACSR 464; (1991) 10 ACLC 253		Australia - Victoria	20 Dec 1991	AustLII		86
Trustee for the Estate of the late AW Furse No 5 Will Trust v FCT	(1990) 21 ATR 1123		Australia	circa 1990	Legal Online / Westlaw		64
East Finchley Pty Ltd v FCT	[1989] FCA 481; 90 ALR 457; (1989) 20 ATR 1623; 19 ALD 85	Federal Court of Australia	Australia - Commonwealth	24 Nov 1989	AustLII		77
VT85/333; VT85/334 and Commissioner of Taxation	[1987] AATA 185; (1987) 18 ATR 3602	Administrative Appeals Tribunal	Australia	12 May 1987	AustLII		5
Case No VT 85/597	(1987) 18 ATR 3772		Australia	circa 1987	Legal Online / Westlaw		4
Australian Trade Commission v WA Meat Exports Pty Ltd	(1987) 75 ALR 287; (1987) 7 AAR 248; 14 ALD 314		Australia	circa 1987	LexisNexis AU		47
Space Investments Ltd v Canadian Imperial Bank of Commerce Trust Co (Bahamas) Ltd	[1986] UKPC 1; [1986] 3 All ER 75; [1986] 1 WLR 1072; (1986) 2 BCC 99302	Privy Council	United Kingdom	circa 1986	BAILII		53
[1978] NZLR 136	[1978] NZLR 136		New Zealand	circa 1978	LexisNexis		4
De Vigier v Inland Revenue Commissioners	[1964] 2 All ER 907; [1964] 1 WLR 1073		United Kingdom	circa 1964	LexisNexis		10
Herbert v R	[1941] HCA 12; (1941) 64 CLR 461; [1941] ALR 100; 12 ABC 160	High Court of Australia	Australia - Commonwealth	21 Apr 1941	AustLII		15
512 Atr 484	512 ATR 484		Australia	circa 1986	Legal Online / Westlaw		6