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Parliamentary Trustee of Parliamentary Contribution Superannuation Fund v Commissioner of Taxation   flag  1

[2013] FCAFC 127; (2013) 216 FCR 329; (2013) 305 ALR 397; (2013) 96 ATR 334
Federal Court of Australia
Australia - Commonwealth
14th November, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Brown v Queensland [2020] FCA 1614 Federal Court of Australia Australia - Commonwealth 6 Nov 2020 AustLII flag 1

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15A
Income Tax Assessment Act 1936 (Cth)
Parliamentary Contributory Superannuation Act 1948 (Cth)
Superannuation Contributions Tax (Assessment and Collection) Act 1997 (Cth) s7
Superannuation Contributions Tax Imposition Act 1997 (Cth) s5, s8
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 (Cth) s11, s38
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Imposition Act 1997 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules 2011 (Cth) s39.32
Industrial Relations Act 1988 (Cth)
Pay-Roll Tax Act 1941 (Cth)
Income Tax Assessment Regulations 1997 (Cth)
Parliamentary Contributory Superannuation Act 1962 (Vic)
Parliamentary Superannuation Legislation (Reform) Act 2004 (Vic) s7

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Fortescue Metals Group Ltd v Commonwealth [2013] HCA 34; (2013) 250 CLR 548; (2013) 300 ALR 26; 89 ATR 1; 87 ALJR 935 High Court of Australia Australia - Commonwealth 7 Aug 2013 AustLII flag 27
Certain Lloyd ’ s Underwriters v Cross [2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131 High Court of Australia Australia - Commonwealth 12 Dec 2012 AustLII flag 796
Parliamentary Trustee of Parliamentary Contributory Superannuation Fund v FCT [2012] FCA 740; (2012) 203 FCR 146; (2012) 292 ALR 683 Federal Court of Australia Australia - Commonwealth 16 Jul 2012 AustLII flag 3
Clarke v FCT [2009] HCA 33; (2009) 240 CLR 272; (2009) 258 ALR 623; (2009) 83 ALJR 1044; (2009) 72 ATR 868 High Court of Australia Australia - Commonwealth 2 Sep 2009 AustLII flag 58
Bayside City Council v Telstra Corporation Ltd; Moreland City Council v Optus Vision Pty Ltd; Warringah Council v Optus Vision Pty Ltd; Hurstville City Council v Telstra Corporation Ltd [2004] HCA 19; (2004) 216 CLR 595; (2004) 206 ALR 1; (2004) 78 ALJR 704; (2004) 133 LGERA 65 High Court of Australia Australia - Commonwealth 28 Apr 2004 AustLII flag 67
Austin v Commonwealth [2003] HCA 3; (2003) 215 CLR 185; (2003) 195 ALR 321; (2003) 77 ALJR 491; (2003) 24 Leg Rep 22; 51 ATR 654 High Court of Australia Australia - Commonwealth circa 2003 AustLII flag 195
Australian Education Union, Re; Ex parte Victoria (AEU case) [1995] HCA 71; (1995) 184 CLR 188; (1995) 128 ALR 609; (1995) 69 ALJR 451; (1995) 58 IR 431; (1995) 7 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1995 AustLII flag 268
South Australia v Commonwealth [1992] HCA 7; (1992) 174 CLR 235; 105 ALR 171; (1992) 23 ATR 10; 66 ALJR 240 High Court of Australia Australia - Commonwealth 25 Feb 1992 AustLII flag 29
State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case [1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459 High Court of Australia Australia - Commonwealth 2 Sep 1987 AustLII flag 110
Queensland Electricity Commission v Commonwealth [1985] HCA 56; (1985) 159 CLR 192; (1985) 61 ALR 1; (1985) 58 LGRA 1; (1985) 11 IR 376; (1985) 59 ALJR 699 High Court of Australia Australia - Commonwealth 5 Sep 1985 AustLII flag 184
Re Adams and the Tax Agents ’ Board [1976] AATA 1; (1976) 175 CLR 268; 12 ALR 239; (1976) 1 ALD 251; (1976) 7 ATR 87 Administrative Appeals Tribunal Australia 12 Nov 1976 AustLII flag 217
Victoria v The Commonwealth [1971] HCA 16; (1971) 122 CLR 353; [1971] ALR 449; 45 ALJR 251; 2 ATR 249 High Court of Australia Australia - Commonwealth 14 May 1971 AustLII flag 286
Melbourne Corporation v Commonwealth [1947] HCA 26; (1947) 74 CLR 31; [1947] ALR 377; (1947) 21 ALJR 188 High Court of Australia Australia - Commonwealth 13 Aug 1947 AustLII flag 447

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