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Rawson and Commissioner of Taxation   flag  4

[2012] AATA 322
Administrative Appeals Tribunal
Australia
25th May, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Aston v Commissioner of Taxation [2023] AATA 1848 Administrative Appeals Tribunal Australia 28 Jun 2023 AustLII flag 1
Dowling and FCT [2014] AATA 474; [2014] ATC 10-371 Administrative Appeals Tribunal Australia 14 Jul 2014 AustLII flag 3
Liwszyc v Commissioner of Taxation [2014] FCA 112; (2014) 218 FCR 334; (2014) 94 ATR 16; [2014] ATC 20-441 Federal Court of Australia Australia - Commonwealth 20 Feb 2014 AustLII flag 16
Dowling and Commissioner of Taxation [2013] AATA 49 Administrative Appeals Tribunal Australia 1 Feb 2013 AustLII flag 1

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (Simplified Superannuation) Bill (Cth)
Decisions (Judicial Review) Act 1977 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.5, s2.30, s2.45, s4.5
Income Tax (Transitional Provisions) Act 1997 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth) s20, s292
Taxation Administration Act 1953 (Cth) s14ZZK
Superannuation Industry Supervision Regulations 1994 (Cth)
Tax Laws Amendment (Simplified Superannuation) Act 2007 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Chantrell and Commissioner of Taxation [2012] AATA 179 Administrative Appeals Tribunal Australia 23 Mar 2012 AustLII flag 15
Peaker v Commissioner of Taxation [2012] AATA 140 Administrative Appeals Tribunal Australia 6 Mar 2012 AustLII flag 6
Tran and Commissioner of Taxation [2012] AATA 123; [2012] ATC 10-236; (2012) 87 ATR 322 Administrative Appeals Tribunal Australia 28 Feb 2012 AustLII flag 17
Leckie v Commissioner of Taxation [2012] AATA 129 Administrative Appeals Tribunal Australia 28 Feb 2012 AustLII flag 6
Schuurmans-Stekhoven v Commissioner of Taxation [2012] AATA 62 Administrative Appeals Tribunal Australia 13 Jan 2012 AustLII flag 13
McMennemin v FCT [2010] AATA 573; [2010] ATC 10-145 Administrative Appeals Tribunal Australia 3 Aug 2010 AustLII flag 13
Kerr and Commissioner of Taxation [2007] AATA 1732; (2007) 67 ATR 710 Administrative Appeals Tribunal Australia 5 Sep 2007 AustLII flag 12
Thommeny v Commissioner of Taxation [2006] AATA 840; 64 ATR 1092 Administrative Appeals Tribunal Australia 3 Oct 2006 AustLII flag 6
Department of Employment, Education & Youth Affairs v Ferguson [1997] FCA 663; (1997) 76 FCR 426; (1997) 147 ALR 295; (1997) 48 ALD 593; (1997) 25 AAR 195; (1997) 2 SSR 144 Federal Court of Australia Australia - Commonwealth 24 Jul 1997 AustLII flag 79
AAT Case 11,379 [1996] AATA 406; (1996) 34 ATR 1175 Administrative Appeals Tribunal Australia 12 Nov 1996 AustLII flag 11
Minister for Community Services and Health v Chee Keong Thoo [1988] FCA 54; (1988) 78 ALR 307; (1988) 8 AAR 245 Federal Court of Australia Australia - Commonwealth 9 Mar 1988 AustLII flag 115
Beadle v Director-General of Social Security [1984] AATA 176; (1985) 60 ALR 225; (1984) 1 AAR 362; (1985) 7 ALD 670; 26 SSR 321 Administrative Appeals Tribunal Australia 28 May 1984 AustLII flag 1101

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