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TR 2013/5 - Income tax: when a superannuation income stream commences and ceases

[2013] ATOTR TR2013/5

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s101, s103, s125, s307
Defence Force Retirement and Death Benefits Act 1973 (Cth)
Safety Rehabilitation and Compensation Act 1988 (Cth)	s101, s106
Taxation Administration Act 1953 (Cth)	s995

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
CIC Insurance Ltd v Bankstown Football Club Ltd	[1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII		1950
Hammerton and Comcare	[1995] AATA 63; (1995) 21 AAR 204	Administrative Appeals Tribunal	Australia	10 Mar 1995	AustLII		21
Re Cooper and FCT	[2003] AATA 296; (2003) 52 ATR 1199	Administrative Appeals Tribunal	Australia	28 Mar 2003	AustLII		11
Re Tubemakers of Australia Ltd v Commissioner of Taxation	[1993] FCA 175; (1993) 25 ATR 183	Federal Court of Australia	Australia - Commonwealth	21 Apr 1993	AustLII		10

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