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SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993   flag 

[2009] ATOSMSFR 1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Land (Planning and Environment) Act 1991 (ACT)
Superannuation Industry (Supervision) Bill 1993 (Cth)
Taxation Laws Amendment Bill (No. 2) 1985 (Cth)
Acts Interpretation Act 1901 (Cth) s23
A New Tax System (Goods and Services) Tax Act 1999 (Cth) s1.1
Foreign Acquisitions and Takeovers Act 1975 (Cth) s10, s66
Lands Acquisition Act 1989 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth)
Superannuation Industry (Supervision) Regulations (Cth) s13.12, s13.13, s13.14, s13.22B, s13.22C, s13.22D
Treasury Laws Amendment (Self Managed Superannuation Funds) Act 2021 (Cth)
Crown Lands Act 1989 (NSW)
Western Lands Act 1901 (NSW)
Crown Lands Act 1992 (NT)
Land Act 1994 (Qld)
Pastoral Land Management and Conservation Act 1989 (SA)
Crown Lands Act 1929 (SA)
Crown Lands Act 1976 (Tas)
Land Act 1958 (Vic)
Land Administration Act 1997 (WA) s67

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lilyvale Hotel Pty Ltd v FCT [2008] FCA 1031; [2008] ATC 20-038; 73 ATR 285 Federal Court of Australia Australia - Commonwealth 10 Jul 2008 AustLII flag 2
Macquarie Finance Ltd v Commissioner of Taxation [2005] FCAFC 205 Federal Court of Australia Australia - Commonwealth circa 2005 AustLII flag 16
Macquarie Finance Ltd v Commissioner of Taxation (2005) 225 ALR 694; (2005) 61 ATR 1; [2005] FCAFC 205; 146 FCR 77 Federal Court of Australia Australia - Commonwealth circa 2005 LexisNexis AU flag 8
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation [2004] FCA 1044 Federal Court of Australia Australia - Commonwealth 13 Aug 2004 AustLII flag 8
McDermott Industries (Aust) Pty Ltd v FCT (2004) 56 ATR 592 Australia circa 2004 Legal Online / Westlaw flag 3
Hart v Commissioner of Taxation [2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369 Federal Court of Australia Australia - Commonwealth 26 Jul 2002 AustLII flag 44
Metal Manufactures Ltd v FCT [1999] FCA 1712; (1999) 43 ATR 375 Federal Court of Australia Australia - Commonwealth 8 Dec 1999 AustLII flag 39
Cordinup Resorts Pty Ltd v Terana Holdings Pty Ltd (1997) 143 FLR 18 Australia circa 1997 Legal Online / Westlaw flag 87
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1961
Farnell Electronic Components Pty Ltd v Collector of Customs [1996] FCA 1135; (1996) 72 FCR 125; (1996) 142 ALR 322; 24 AAR 72 Federal Court of Australia Australia - Commonwealth 24 Dec 1996 AustLII flag 29
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 370
Nullagine Investments Pty Ltd v Western Australian Club Inc [1993] HCA 45; (1993) 177 CLR 635; (1993) 116 ALR 26; (1993) 67 ALJR 739 High Court of Australia Australia - Commonwealth 26 Aug 1993 AustLII flag 161
FCT v Radnor Pty Ltd (1991) 102 ALR 187; (1991) 22 ATR 344 Australia circa 1991 LexisNexis AU flag 34
Westpac Banking Corporation v Rabaiov [1991] V Conv R 54-412; [1991] ANZ Conv R 560 Australia - Victoria circa 1991 IntelliConnect flag 5
Evans v FCT [1989] FCA 205; (1989) 20 ATR 922 Federal Court of Australia Australia - Commonwealth 7 Jun 1989 AustLII flag 37
Costa & Duppe Properties Pty Ltd v Duppe [1986] VicRp 9; [1986] VR 90; [1985] V Conv R 54-176 Australia - Victoria 19 Jul 1985 AustLII flag 68
Lizzio v Ryde Municipal Council [1983] HCA 22; (1983) 155 CLR 211; (1983) 48 ALR 11; (1983) 51 LGRA 114; (1983) 57 ALJR 582 High Court of Australia Australia - Commonwealth circa 1983 AustLII flag 191
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 243
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 1110
Ferguson v FCT [1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 148
Breskvar v Wall (1971) 126 CLR 376 Australia - Commonwealth circa 1971 Legal Online / Westlaw flag 448
Chelsea Investments Pty Ltd v FCT [1966] HCA 15; (1966) 115 CLR 1; [1966] ALR 929; 39 ALJR 501; 14 ATD 183 High Court of Australia Australia - Commonwealth 11 Mar 1966 AustLII flag 36
Robert John Pty Ltd v Fostar's Shoes Pty Ltd [1963] SR (NSW) 260; (1962) 80 WN (NSW) 408; [1963] NSWR 419 Supreme Court of New South Wales Australia - New South Wales circa 1963 flag 11
Radaich v Smith [1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014 High Court of Australia Australia - Commonwealth 7 Sep 1959 AustLII flag 412
Newcastle City Council v Royal Newcastle Hospital [1957] HCA 15; (1957) 96 CLR 493; [1957] ALR 277; (1957) 4 LGRA 69; (1957) 31 ALJR 201 High Court of Australia Australia - Commonwealth 21 Mar 1957 AustLII flag 199
Bankruptcy (Fox's Estate) v FCT [1956] HCA 63; (1956) 96 CLR 370; [1956] ALR 1115; (1956) 11 ATD 119 High Court of Australia Australia - Commonwealth 15 Oct 1956 AustLII flag 41
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 851
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag 179
IR Commrs v Livingston (1927) 11 Tax Cas 538; [1927] SC 251 United Kingdom - Scotland circa 1927 flag 57
Ryde Municipal Council v Macquarie University [1978] HCA 58; 23 ALR 41; 38 ALT 141 High Court of Australia Australia - Commonwealth 7 Feb 1917 AustLII flag 123
Newton v Pyke (1908) 25 TLR 127 United Kingdom circa 1908 LexisNexis flag 40
Reid v Smith [1905] HCA 54; (1905) 3 CLR 656; 12 ALR 126 High Court of Australia Australia - Commonwealth 8 Dec 1905 AustLII flag 57
Salomon v A Salomon and Co Ltd [1897] AC 22; [1895-99] All ER 33 United Kingdom circa 1895 LexisNexis / Westlaw flag 1
IR Commrs v Incorporated Council of Law Reporting (1888) 22 QB 279 United Kingdom circa 1888 LexisNexis / Westlaw flag 7
Ericksen v Last (1881) 8 QB 414 United Kingdom circa 1881 LexisNexis / Westlaw flag 11
Marshall v Green [1875] UKLawRpCP 74; (1875) 1 CPD 35 United Kingdom 6 Nov 1875 CommonLII flag 34
Kirkman v Booth [1848] EngR 945; 50 ER 821; (1848) 11 Beav 273 Rolls Court United Kingdom circa 1848 CommonLII flag 9

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