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SCCASP Holdings Pty Ltd as trustee for H&R Super Fund v Commissioner of Taxation   flag 

[2013] FCAFC 45; (2013) 211 FCR 332; (2013) 95 ATR 274
Federal Court of Australia
Australia - Commonwealth
10th May, 2013

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s95
Income Tax Assessment Act 1997 (Cth) s2.15, s11.5
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1052
H & R Super Fund v Commissioner of Taxation [2012] FCA 1052 Federal Court of Australia Australia - Commonwealth 26 Sep 2012 AustLII flag 1
Allen as Trustees for the Allen ’ s Asphalt Staff Super Fund v Commissioner of Taxation [2012] HCATrans 25 High Court of Australia Australia - Commonwealth 10 Feb 2012 AustLII flag 2
Allen (Trustee), Re; Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation [2011] FCAFC 118; (2011) 195 FCR 416; 84 ATR 853 Federal Court of Australia Australia - Commonwealth 7 Sep 2011 AustLII flag 23
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2324
FCT v Sun Alliance Investments Pty Ltd (In Liq) [2005] HCA 70; (2005) 225 CLR 488; 222 ALR 286; (2005) 60 ATR 560; 80 ALJR 202; [2005] ATC 4,955 High Court of Australia Australia - Commonwealth 17 Nov 2005 AustLII flag 53
Stevens v Kabushiki Kaisha Sony Computer Entertainment [2005] HCA 58; (2005) 224 CLR 193; (2005) 221 ALR 448; (2005) 79 ALJR 1850; 65 IPR 513; [2005] AIPC 92-140 High Court of Australia Australia - Commonwealth 6 Oct 2005 AustLII flag 193
Transurban City Link Ltd v Allan [1999] FCA 1723; (1999) 95 FCR 553; (1999) 168 ALR 687; (1999) 57 ALD 583; (1999) 30 AAR 304; (1999) 105 LGERA 427 Federal Court of Australia Australia - Commonwealth 10 Dec 1999 AustLII flag 147
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5348
Perrett v Commissioner for Superannuation (1991) 29 FCR 581; (1991) 23 ALD 257; (1991) 40 IR 169 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 67
Nguyen v Nguyen [1990] HCA 9; (1990) 169 CLR 245; (1990) 91 ALR 161; (1990) 64 ALJR 222; (1990) 10 MVR 417; [1990] Aust Torts Reports 67,556 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 397
Booth v FCT [1987] HCA 61; (1987) 164 CLR 159; 76 ALR 375; (1987) 19 ATR 514; 62 ALJR 40 High Court of Australia Australia - Commonwealth 16 Dec 1987 AustLII flag 38
Sentry Life Assurance Ltd v Life Insurance Commissioner [1983] FCA 208; 78 FLR 74; (1983) 49 ALR 292 Federal Court of Australia Australia - Commonwealth 29 Aug 1983 AustLII flag 5
Brent v FCT [1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557 High Court of Australia Australia - Commonwealth 26 Oct 1971 AustLII flag 81
Tindal v FCT [1946] HCA 26; 72 CLR 608; [1946] ALR 369; 8 ATD 152 High Court of Australia Australia - Commonwealth 23 Aug 1946 AustLII flag 29
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 243
FCT v Clarke [1927] HCA 49; (1927) 40 CLR 246 High Court of Australia Australia - Commonwealth 24 Nov 1927 AustLII flag 93

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