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GYBW and Commissioner of Taxation (Taxation)   flag 

[2019] AATA 4262
Administrative Appeals Tribunal
Australia
21st October, 2019

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (Simplified Superannuation) Bill (Cth)
Tax Laws Amendment (Simplified Superannuation) Bill 2006 (Cth)
Income Tax Assessment Act 1936 (Cth) s103A
Income Tax Assessment Act 1997 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth) s10
Taxation Administration Act 1953 (Cth) s14ZZK
Income Tax Assessment Act 1937 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Harding v Commissioner of Taxation [2019] FCAFC 29; (2019) 269 FCR 311; (2019) 365 ALR 286 Federal Court of Australia Australia - Commonwealth 22 Feb 2019 AustLII flag 30
Commissioner of Taxation v Miley [2017] FCA 1396; (2017) 106 ATR 779 Federal Court of Australia Australia - Commonwealth 28 Nov 2017 AustLII flag 7
International Petroleum Investment Co v Independent Public Business Corporation of Papua New Guinea [2015] NSWCA 363 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 Nov 2015 AustLII flag 8
Allen (Trustee), Re; Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation [2011] FCAFC 118; (2011) 195 FCR 416; 84 ATR 853 Federal Court of Australia Australia - Commonwealth 7 Sep 2011 AustLII flag 23
Commissioner of Taxation v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134; (2010) 189 FCR 204 Federal Court of Australia Australia - Commonwealth 18 Nov 2010 AustLII flag 29
Darrelen Pty Ltd v Commissioner of Taxation [2010] FCAFC 35; (2010) 183 FCR 237; [2010] ATC 20-180 Federal Court of Australia Australia - Commonwealth 30 Apr 2010 AustLII flag 1
ACI Operations Pty Ltd v Berri Ltd [2005] VSC 201; (2005) 15 VR 312 Supreme Court of Victoria Australia - Victoria 9 Jun 2005 AustLII flag 10
Marks v GIO Australia Holdings Ltd [1998] HCA 69; (1998) 196 CLR 494; (1998) 158 ALR 333; (1998) 73 ALJR 12; [1998] ATPR 41-665 High Court of Australia Australia - Commonwealth 11 Nov 1998 AustLII flag 706
Granby Pty Ltd v FCT [1995] FCA 1217; (1995) 129 ALR 503; (1995) 30 ATR 400 Federal Court of Australia Australia - Commonwealth 28 Apr 1995 AustLII flag 82
Australian Trade Commission v WA Meat Exports Pty Ltd (1987) 75 ALR 287; (1987) 7 AAR 248; 14 ALD 314 Australia circa 1987 LexisNexis AU flag 47
Commissioner of Succession Duties (South Australia) v Executor Trustee and Agency Co of South Australia Ltd [1947] HCA 10; (1947) 74 CLR 358; [1947] ALR 240 High Court of Australia Australia - Commonwealth 8 May 1947 AustLII flag 220

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