LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Montgomery Wools Pty Ltd as trustee for Montgomery Wools Pty Ltd Super Fund and Commissioner of Taxation, Re   flag  7

[2012] AATA 61; (2012) 87 ATR 282; (2012) 56 AAR 337; (2012) 128 ALD 406
Administrative Appeals Tribunal
Australia
6th February, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Bendel [2025] FCAFC 15 Federal Court of Australia Australia - Commonwealth 19 Feb 2025 AustLII flag
Bendel and Commissioner of Taxation (Taxation) [2023] AATA 3074 Administrative Appeals Tribunal Australia 28 Sep 2023 AustLII flag 2
TD 2022/11 - Income tax: Division 7A: when will an unpaid present entitlement or amount held on sub-trust become the provision of 'financial accommodation'? [2022] ATOTD 11 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TD 2022/11 - Income tax: Division 7A: when will an unpaid present entitlement or amount held on sub-trust become the provision of 'financial accommodation'? [2022] ATOTD TD2022/11 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
STNK and Commissioner of Taxation [2021] AATA 3399 Administrative Appeals Tribunal Australia 17 Sep 2021 AustLII flag 2
Coronica and Commissioner of Taxation (Taxation) [2021] AATA 745 Administrative Appeals Tribunal Australia 1 Apr 2021 AustLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Tax compliance behaviour in Australian self-managed superannuation funds" (2015) 13 (3) E-Journal of Tax Research 740 Mihaylov, George; Tretola, John; Yawnson, Alfered; Zurbruegg, Ralf Australia circa 2015 AustLII flag 1

Legislation Cited

Legislation Name Provision
Superannuation Industry (Supervision) Legislation Amendment (Cth)
Appeals Tribunal Act 1975 (Cth) s42D, s43
Corporations Act 2001 (Cth) s9, s1305
Income Tax Assessment Act 1936 (Cth)
Tax Assessment Act 1997 (Cth)
Income Tax Rates Act 1986 (Cth) s26
Superannuation Industry (Supervision) Act 1993 (Cth) s3, s10, s17A, s38A, s39, s40, s42A, s43, s45, s62, s67, s71, s83, s84, s109, s133, s134, s193, s344
Regulations (Cth)
Superannuation Industry (Supervision) Regulations 1994 (Cth) s26

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Triway Superannuation Fund and FCT [2011] AATA 302; (2011) 83 ATR 766 Administrative Appeals Tribunal Australia 10 May 2011 AustLII flag 4
Re JNVQ and Commissioner of Taxation [2009] AATA 522; (2009) 74 ATR 730 Administrative Appeals Tribunal Australia 14 Jul 2009 AustLII flag 9
Re XPMX and Commissioner of Taxation [2008] AATA 981; (2008) 73 ATR 925 Administrative Appeals Tribunal Australia 5 Nov 2008 AustLII flag 2
Shi v Migration Agents Registration Authority [2008] HCA 31; (2008) 235 CLR 286; 248 ALR 390; 103 ALD 467; 48 AAR 345; 82 ALJR 1147 High Court of Australia Australia - Commonwealth 30 Jul 2008 AustLII flag 1491
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
Pearson v Commissioner of Taxation [2006] FCAFC 111; (2006) 232 ALR 55; 64 ATR 109 Federal Court of Australia Australia - Commonwealth 5 Jul 2006 AustLII flag 6
Corporate Initiatives Pty Ltd v Commissioner of Taxation [2005] FCAFC 62; 142 FCR 279; 219 ALR 339; 59 ATR 351 Federal Court of Australia Australia - Commonwealth 28 Apr 2005 AustLII flag 10
Commissioner of Taxation v Radilo Enterprises Pty Ltd [1997] FCA 22; (1997) 72 FCR 300; (1997) 142 ALR 305; (1997) 22 ACSR 727; (1997) 34 ATR 635 Federal Court of Australia Australia - Commonwealth circa 1997 AustLII flag 62
AAT Case 10,301 (1995) 31 ATR 1067 Australia circa 1995 Legal Online / Westlaw flag 7
Raymor Contractors Pty Ltd v FCT (1991) 21 ATR 1410 Australia circa 1991 Legal Online / Westlaw flag 11
East Finchley Pty Ltd v FCT [1989] FCA 481; 90 ALR 457; (1989) 20 ATR 1623; 19 ALD 85 Federal Court of Australia Australia - Commonwealth 24 Nov 1989 AustLII flag 77
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback