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Re Triway Superannuation Fund and FCT   flag  4

[2011] AATA 302; (2011) 83 ATR 766
Administrative Appeals Tribunal
Australia
10th May, 2011

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation [2018] FCAFC 122; (2018) 264 FCR 587; 130 ACSR 1 Federal Court of Australia Australia - Commonwealth 10 Aug 2018 AustLII flag 11
Montgomery Wools Pty Ltd as trustee for Montgomery Wools Pty Ltd Super Fund and Commissioner of Taxation, Re [2012] AATA 61; (2012) 87 ATR 282; (2012) 56 AAR 337; (2012) 128 ALD 406 Administrative Appeals Tribunal Australia 6 Feb 2012 AustLII flag 7
Shail Superannuation Fund and Commissioner of Taxation [2011] AATA 940 Administrative Appeals Tribunal Australia 23 Dec 2011 AustLII flag 2
Smith and The Commissioner of Taxation [2011] AATA 563 Administrative Appeals Tribunal Australia 16 Aug 2011 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth) s6.5
Superannuation Industry (Supervision) Act 1993 (Cth) s40, s42A, s62, s65, s126K

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Vivian (Deputy Commissioner of Taxation (Superannuation)) v Fitzgeralds [2007] FCA 1602; (2007) 69 ATR 834 Federal Court of Australia Australia - Commonwealth 15 Oct 2007 AustLII flag 26
McAusland v Commissioner of Taxation (1993) 47 FCR 369; (1993) 118 ALR 577; (1993) 12 ACSR 432; (1994) 12 ACLC 78 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 32
Secretary, Department of Social Security v Smith [1991] FCA 382; (1991) 30 FCR 56; (1991) 23 ALD 277; (1991) 13 AAR 454 Federal Court of Australia Australia - Commonwealth 26 Jun 1991 AustLII flag 210
Devenish v Jewel Food Stores Pty Ltd [1991] HCA 7; (1991) 172 CLR 32; 99 ALR 275; 65 ALJR 262; [1991] ATPR 52,135 High Court of Australia Australia - Commonwealth 9 Apr 1991 AustLII flag 96

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