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IT 2672 - Income tax: deductibility of costs of amending a superannuation fund trust deed   flag 

[1992] ATOITR IT2672
Australian Taxation Office
Australia - Commonwealth
12th March, 1992

Legislation Cited

Legislation Name Provision
Occupational Superannuation Standards Act 1987 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Taxation, Commissioner of (Cth) v Consolidated Fertilizers Ltd (1991) 101 ALR 385; (1991) 22 ATR 281 Australia circa 1991 LexisNexis AU flag 10
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
Fanmac Ltd v Commissioner of Taxation (Cth) 22 ATR 413 Australia circa 1991 Legal Online / Westlaw flag 2
19 CTBR (NS) Case 35 19 CTBR (NS) Case 35 Australia circa 1991 flag 1
19 CTBR (NS) 231 19 CTBR (NS) 231 Australia circa 1991 flag 1

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