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Stern and Commissioner of Taxation (Taxation)   flag  1

[2023] AATA 2010
Administrative Appeals Tribunal
Australia
4th July, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Stern v Commissioner of Taxation [2024] FCAFC 21 Federal Court of Australia Australia - Commonwealth 1 Mar 2024 AustLII flag 1

Legislation Cited

Legislation Name Provision
Constitution
Superannuation (Excess Transfer Balance Tax) Imposition Bill 2016 (Cth)
Treasury Laws Amendment (Fair and Sustainable Superannuation) Bill 2016 (Cth)
Acts Interpretation Act 1901 (Cth) s10, s15A, s20, s35
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s1, s10

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
JT International SA v Commonwealth of Australia [2012] HCA 43; (2012) 250 CLR 1; (2012) 291 ALR 669; (2012) 86 ALJR 1297; (2012) 97 IPR 321 High Court of Australia Australia - Commonwealth 5 Oct 2012 AustLII flag 115
Smith v ANL Ltd [2000] HCA 58; (2000) 204 CLR 493; (2000) 176 ALR 449; (2000) 75 ALJR 95; (2000) 21 Leg Rep 20 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 98
Georgiadis v Australian and Overseas Telecommunications Corporation [1994] HCA 6; (1994) 179 CLR 297; (1994) 119 ALR 629; 68 ALJR 272 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 258
Mutual Pools & Staff Pty Ltd v The Commonwealth [1994] HCA 9; (1994) 179 CLR 155; (1994) 119 ALR 577; (1994) 68 ALJR 216; 27 ATR 357 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 203
PJ Magennis Pty Ltd v Commonwealth [1949] HCA 66; 80 CLR 382; [1950] ALR 33; (1949) 23 ALJR 564 High Court of Australia Australia - Commonwealth 21 Dec 1949 AustLII flag 113
Bank of New South Wales v Commonwealth [1948] HCA 7; (1948) 76 CLR 1 High Court of Australia Australia - Commonwealth 11 Aug 1948 AustLII flag 756
Johnston Fear & Kingham & The Offset Printing Co Pty Ltd v The Commonwealth [1943] HCA 18; 67 CLR 314; [1943] ALR 278 High Court of Australia Australia - Commonwealth 11 Aug 1943 AustLII flag 93
Greville v Williams [1906] HCA 97; (1906) 4 CLR 694 High Court of Australia Australia - Commonwealth 20 Dec 1906 AustLII flag 13

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