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It 2157 - Income Tax : Assessment of Annuities Eligible Termination Payments - Commutation of Annuities - Commonwealth Superannuation ACT   flag 

[1985] ATOITR IT2157
Australian Taxation Office
Australia - Commonwealth
9th May, 1985

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s27H
Superannuation Act (Cth) s62, s64, s67, s68, s69, s70, s71, s72, s73, s80, s82, s84, s88, s97, s98, s100, s111
Income Tax Assessment Amendment Act (No. 3) 1984 (Cth) s61

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
FCT v Harris [1980] FCA 60; 30 ALR 10; (1980) 43 FLR 36; (1980) 10 ATR 869 Federal Court of Australia Australia - Commonwealth 2 Jun 1980 AustLII flag 64
FCT v Blake [1984] 2 Qd R 303; (1984) 75 FLR 315; (1984) 15 ATR 1006 Australia - Queensland circa 1984 LexisNexis AU flag 41

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