LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

TR 2006/7 - Income tax: special income derived by a complying superannuation fund, a complying approved deposit fund or a pooled superannuation trust in relation to the year of income   flag 

[2006] ATOTR TR2006/7
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment Bill (No. 4) 1987 (Cth)
Taxation Laws Amendment Bill (No. 6) 1988 (Cth)
Income Tax Assessment Act 1936 (Cth) s6AB, s120
Income Tax Assessment Act 1997 (Cth)
Income Tax Rates Act 1986 (Cth) s26, s27, s27A
Taxation Administration Act 1953 (Cth)
Export Market Development Grants Act 1974 (Cth) s4
Gift Duty Assessment Act 1941 (Cth)
Income Tax and Social Services Contribution Assessment Act (No. 3) 1964 (Cth)
Superannuation Legislation Amendment Act (No. 2) 1999 (Cth)
Taxation Laws Amendment Act (No. 2) 1989 (Cth)
Taxation Laws Amendment Act (No. 4) 1987 (Cth)
Taxation Laws Amendment (Company Law Review) Act 1998 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re CHK Engineering Pty Ltd and Australian Trade Commission (1997) 45 ALD 797; 25 AAR 131 Australia circa 1997 LexisNexis AU flag 4
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 81
AAT Case 9221 (1993) 27 ATR 1117 Australia circa 1993 Legal Online / Westlaw flag 6
Trustee for the Estate of the late AW Furse No 5 Will Trust v FCT (1990) 21 ATR 1123 Australia circa 1990 Legal Online / Westlaw flag 64
Davis v FCT (1989) 86 ALR 195; (1989) 20 ATR 548 Australia circa 1989 LexisNexis AU flag 32
Barnsdall v FCT (1988) 81 ALR 173; (1988) 19 ATR 1352; 45 SW 2d 46 Australia circa 1988 LexisNexis AU flag 42
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
Palmer v Commissioner of State Taxation (WA) [1976] HCA 61; (1976) 136 CLR 406; 11 ALR 637; 7 ATR 22; [1976] AEGR 66; 51 ALJR 215 High Court of Australia Australia - Commonwealth 22 Nov 1976 AustLII flag 10
Gorton v FCT [1965] HCA 1; (1965) 113 CLR 604; 1 ATR 65; 13 ATD 458; 38 ALJR 353 High Court of Australia Australia - Commonwealth 16 Dec 1965 AustLII flag 38
Robertson v Commissioner of Inland Revenue [1959] NZLR 492 New Zealand circa 1959 LexisNexis flag 13
McPherson v Watt (1877) 3 AC 254 United Kingdom circa 1877 LexisNexis / Westlaw flag 26
Minister of National Revenue v Merritt 69 DTC 5159 Canada flag 10

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback