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Re Coreta Pty Ltd and FCT 1

[2009] AATA 105; 75 ATR 122

Administrative Appeals Tribunal

Australia

17th February, 2009

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Payne and Commissioner of Taxation (Taxation)	[2016] AATA 104	Administrative Appeals Tribunal	Australia	25 Feb 2016	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)
Acts Interpretation Act 1901 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth)	s7, s16, s17, s19, s20, s21, s23, s23A, s36, s40, s41, s59
Superannuation Guarantee Charge Act 1992 (Cth)	s5
Superannuation Industry (Supervision) Act 1993 (Cth)	s17A, s40, s45
Taxation Administration Act 1953 (Cth)	s14ZZK
Tax Laws Amendment (2008 Measures No. 2) Act 2008 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Prestige Motors Pty Ltd	[1994] HCA 39; (1994) 181 CLR 1; 123 ALR 306; (1994) 28 ATR 336; (1994) 64 ALJR 634	High Court of Australia	Australia - Commonwealth	7 Sep 1994	AustLII		59
Arnold v Queensland	[1987] FCA 148; (1987) 73 ALR 607; (1987) 6 AAR 463; 13 ALD 195	Federal Court of Australia	Australia - Commonwealth	13 May 1987	AustLII		116

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