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TD 2013/10 - Income tax: is the application of a deceased member's benefits in a regulated superannuation fund to commence a superannuation income stream from that fund for each of one or more dependant beneficiaries of the deceased member (in accordance with regulation 6 21 of the Superannuation Industry (Supervision) Regulations 1994) a transfer of an amount between superannuation interests in that fund for the purposes of subsection 307-5(8) of the Income Tax Assessment 1997?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Gartside v Inland Revenue Commissioners	[1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277	House of Lords	United Kingdom	13 Dec 1967	BAILII		245
CPT Custodian Pty Ltd v Commissioner of State Revenue	[2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371	High Court of Australia	Australia - Commonwealth	28 Sep 2005	AustLII		241
Finch v Telstra Super Pty Ltd	[2010] HCA 36; (2010) 242 CLR 254; (2010) 271 ALR 236; (2010) 84 ALJR 726	High Court of Australia	Australia - Commonwealth	20 Oct 2010	AustLII		129
Caboche v Ramsay	[1993] FCA 611; (1993) 119 ALR 215; 27 ATR 479	Federal Court of Australia	Australia - Commonwealth	13 Dec 1993	AustLII		81
Collins v AMP Superannuation Ltd	(1997) 75 FCR 565; (1997) 147 ALR 243; 46 ALD 345	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		31
Wayne v Commissioner of Stamp Duties	[1966] 2 NSWR 309		Australia - New South Wales	circa 1966			8
Katz v Grossman	[2005] NSWSC 934	Supreme Court of New South Wales	Australia - New South Wales	16 Sep 2005	AustLII		3
Moss Super Pty Ltd v Hayne	[2008] VSC 158	Supreme Court of Victoria	Australia - Victoria	16 May 2008	AustLII		2