LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

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   flag 

[2009] ATOSMSFR 3
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Superannuation Industry (Supervision) Legislation Amendment Bill 1995 (Cth)
Acts Interpretation Act 1901 (Cth) s18A
Superannuation Industry (Supervision) Act 1993 (Cth) s10, s17A, s62, s71D, s71E
Export Market Development Grants Act 1974 (Cth) s4
Superannuation Legislation Amendment Act (No. 4) 1999 (Cth)
Treasury Laws Amendment (Self Managed Superannuation Funds) Act 2021 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
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 flag 13
AAT Case 9221 (1993) 27 ATR 1117 Australia circa 1993 Legal Online / Westlaw flag 6
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 flag 64
VT85/333; VT85/334 and Commissioner of Taxation [1987] AATA 185; (1987) 18 ATR 3602 Administrative Appeals Tribunal Australia 12 May 1987 AustLII flag 5
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 flag 47
Case No VT 85/597 (1987) 18 ATR 3772 Australia circa 1987 Legal Online / Westlaw flag 4
512 Atr 484 512 ATR 484 Australia circa 1996 Legal Online / Westlaw flag 6
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 flag 96
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 flag 61
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 flag 77
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 flag 15
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 flag 45
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 flag 86
[1978] NZLR 136 [1978] NZLR 136 New Zealand circa 1978 LexisNexis flag 4
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 flag 53
De Vigier v Inland Revenue Commissioners [1964] 2 All ER 907; [1964] 1 WLR 1073 United Kingdom circa 1964 LexisNexis flag 10

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback