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Public Rulings Program - 6 August 2010   flag 

[2010] ATOPRP 8
Australian Taxation Office
Australia - Commonwealth
6th August, 2010

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1
Fringe Benefits Tax Assessment Act 1986 (Cth)
Fuel Tax Act 2006 (Cth)
Income Tax Assessment Act 1936 (Cth) s47, s51AH, s82KZMG, s102M, s102NA, s109RB, s170, s177EA
Income Tax Assessment Act 1997 (Cth) s2.30, s3.5, s30.5, s70.1
Petroleum Resource Rent Tax Assessment Act 1987 (Cth) s37, s38, s39, s41, s44
Superannuation Industry (Supervision) Act 1993 (Cth) s17A, s62, s66, s71
Taxation Administration Act 1953 (Cth)
Superannuation Industry (Supervision) Regulations 1994 (Cth)
Tax Laws Amendment (Budget Measures) Act 2008 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
1 TR 2010/D2 1 TR 2010/D2 circa 2010 1
1 TR 2010/D3 1 TR 2010/D3 circa 2010 1
2 TR 2010/D4 2 TR 2010/D4 circa 2010 1
2 TR 2010/D5 2 TR 2010/D5 circa 2010 1
2 TR 2010/D6 2 TR 2010/D6 circa 2010 1
No 1 Act 2010 United Kingdom circa 2010 flag 26
Hance v FCT; Hannebery v FCT [2008] FCAFC 196; [2008] ATC 20-085; (2008) 74 ATR 644 Federal Court of Australia Australia - Commonwealth 19 Dec 2008 AustLII flag 197

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