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SCD 97/D1 - Superannuation contributions: when has a contributed amount been paid or transferred, and when has a pension or annuity 'begun to be paid'?

[1997] ATODSCD SCD97/D1

Australian Taxation Office

Australia - Commonwealth

17th December, 1997

Legislation Cited

Legislation Name	Provision
Acts Interpretation Act 1901 (Cth)
Income Tax Assessment Act 1936 (Cth)
Superannuation Contributions Tax (Assessment and Collection) Act 1997 (Cth)	s10, s43
Cheques and Payment Orders Act 1986 (Cth)	s61

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1997] SCD 97/D1	[1997] SCD 97/D1	Privy Council	Jamaica	circa 1997			1
Tilley v Official Receiver in Bankruptcy	[1960] HCA 86; (1960) 103 CLR 529; [1961] ALR 83; 20 ABC 108; 34 ALJR 361	High Court of Australia	Australia - Commonwealth	28 Nov 1960	AustLII		51

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