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SMSFD 2007/D1 - Superannuation: when is a dividend or trust distribution 'received' before the end of 30 June 2009 for the purposes of paragraph 71D(d) of the Superannuation Industry (Supervision) Act 1993?

[2007] ATODSMSFD SMSFD2007/D1

Australian Taxation Office

Australia - Commonwealth

5th September, 2007

Legislation Cited

Legislation Name	Provision
Superannuation Industry (Supervision) Act 1993 (Cth)
Superannuation Legislation Amendment Act (No. 4) 1999 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
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
FCT v Steeves Agnew & Co (Vic) Pty Ltd	[1951] HCA 26; (1951) 82 CLR 408; [1952] ALR 29; (1951) 9 ATD 259	High Court of Australia	Australia - Commonwealth	1 Jun 1951	AustLII		50
Harmony & Montague Tin & Copper Mining Co, Re (Spargo's Case)	[1873] UKLawRpCh 12; (1873) LR 8 Ch 407; [1861-73] All ER 261; (1873) 8 LRCh App 407	Court of Chancery	United Kingdom	25 Jan 1873	CommonLII		107

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