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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   flag 

[2009] ATOSMSFR SMSFR2009/2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Superannuation Contributions Tax (Assessment And Collection) Act 1997 (Cth) s10, s17A
Superannuation Industry (Supervision) Act 1993 (Cth) s35C, s42A, s62, s66, s67, s71, s129
Occupational Superannuation Standards Act 1987 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Beconwood Securities Pty Ltd v Australia and New Zealand Banking Group Ltd [2008] FCA 594; (2008) 246 ALR 361; [2008] ASC 155-095; (2008) 26 ACLC 512; (2008) 66 ACSR 116 Federal Court of Australia Australia - Commonwealth 2 May 2008 AustLII flag 32
BHP Billiton Iron Ore Pty Ltd v National Competition Council [2006] FCA 1764; [2007] ATPR 42-141 Federal Court of Australia Australia - Commonwealth 18 Dec 2006 AustLII flag 12
Cusack v FCT [2002] FCA 1012; 120 FCR 520; 50 ATR 443 Federal Court of Australia Australia - Commonwealth 13 Aug 2002 AustLII flag 8
[2002] Atr 443 [2002] ATR 443 Australia circa 2002 Legal Online / Westlaw flag 3
Commissioner of Taxation v Firth (2002) 50 ATR 1; [2002] FCA 413; 192 ALR 542; (2002) 120 FCR 450 Australia circa 2002 Legal Online / Westlaw flag 18
FCT v Firth [2002] FCA 413; (2002) 120 FCR 450 Federal Court of Australia Australia - Commonwealth circa 2002 AustLII flag 7
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
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
Qx95b and Qx95c and Insurance and Superannuation Commission [1996] AATA 81 Administrative Appeals Tribunal Australia 1 Mar 1996 AustLII flag 3
Burrill v Commissioner of Taxation (1996) 67 FCR 519; (1996) 33 ATR 133 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 23
Re Darcy Norman Gordon and Department of Social Security [1992] AATA 174; 27 ALD 381; (1992) 16 AAR 100 Administrative Appeals Tribunal Australia 12 Jun 1992 AustLII flag 15
De Vigier v Inland Revenue Commissioners [1964] 2 All ER 907; [1964] 1 WLR 1073 United Kingdom circa 1964 LexisNexis flag 10
R v New Queensland Copper Co Ltd [1917] HCA 34; (1917) 23 CLR 495; 23 ALR 373 High Court of Australia Australia - Commonwealth 31 Jul 1917 AustLII flag 13
Re Southern Brazilian Rio Grande Do Sul Railway Co Ltd [1905] UKLawRpCh 57; (1905) 2 Ch 78 Court of Chancery United Kingdom 15 Apr 1905 CommonLII flag 9
Moss v Hancock [1899] UKLawRpKQB 105; [1899] 2 QB 111 United Kingdom 10 May 1899 CommonLII flag 18

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