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Hills Industries Ltd v Comm of State Taxation 2

Supreme Court of South Australia

Australia - South Australia

1st March, 2002

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2010/1 - Income tax: superannuation contributions	[2010] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
TR 2010/1 - Income tax: superannuation contributions	[2010] ATOTR TR2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII

Legislation Cited

Legislation Name	Provision
Superannuation Guarantee (Administration) Act 1992 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth)	s117
Taxation Administration Act 1996 (NSW)
Payroll Tax Act 1971 (Qld)	s3

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lend Lease Corporation Ltd v FCT	(1990) 95 ALR 427; (1990) 21 ATR 402		Australia	circa 1990	LexisNexis AU		20
FCT v P Iori & Sons Pty Ltd	[1987] FCA 297; (1987) 15 FCR 363; 82 ALR 442; (1987) 19 ATR 201	Federal Court of Australia	Australia - Commonwealth	4 Sep 1987	AustLII		18
FCT v Northern Timber and Hardware Co Ltd	[1960] HCA 93; (1960) 103 CLR 650; [1961] ALR 466; (1960) 12 ATD 257; (1960) 34 ALJR 376	High Court of Australia	Australia - Commonwealth	16 Dec 1960	AustLII		18
Winchcombe Carson Ltd v Commissioner of Taxation (NSW)	(1938) 5 ATD 69		Australia	circa 1938			6

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