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ZDDD and Commissioner of Taxation, Re 8

[2011] AATA 3; (2011) 81 ATR 872; (2011) 122 ALD 164

Administrative Appeals Tribunal

Australia

10th January, 2011

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Balladraf and Minister for Immigration, Citizenship, Migrant Services and Multicultural Affairs (Citizenship)	[2021] AATA 4733	Administrative Appeals Tribunal	Australia	17 Dec 2021	AustLII		1
Coronica and Commissioner of Taxation (Taxation)	[2021] AATA 745	Administrative Appeals Tribunal	Australia	1 Apr 2021	AustLII		2
Wainwright and Commissioner of Taxation (Taxation)	[2019] AATA 333	Administrative Appeals Tribunal	Australia	5 Mar 2019	AustLII		1
Mason and Commissioner of Taxation	[2012] AATA 133	Administrative Appeals Tribunal	Australia	24 Feb 2012	AustLII		4
Re Trustee for the R Ali Superannuation Fund and FCT	[2012] AATA 44; (2012) 86 ATR 826	Administrative Appeals Tribunal	Australia	30 Jan 2012	AustLII		3
Shail Superannuation Fund and Commissioner of Taxation	[2011] AATA 940	Administrative Appeals Tribunal	Australia	23 Dec 2011	AustLII		2
Smith and The Commissioner of Taxation	[2011] AATA 563	Administrative Appeals Tribunal	Australia	16 Aug 2011	AustLII
Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation	[2018] FCAFC 122; (2018) 264 FCR 587; 130 ACSR 1	Federal Court of Australia	Australia - Commonwealth	10 Aug 2018	AustLII		9

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s189
Income Tax Assessment Act 1936 (Cth)	s109N
Tax Assessment Act 1997 (Cth)
Income Tax Rates Act 1986 (Cth)	s26
Superannuation Industry (Supervision) Act 1993 (Cth)	s3, s17A, s38A, s39, s40, s42A, s45, s62, s65, s109, s193, s262A
Regulations (Cth)	s26

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Re XPMX and Commissioner of Taxation	[2008] AATA 981; (2008) 73 ATR 925	Administrative Appeals Tribunal	Australia	5 Nov 2008	AustLII		2
Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation	[2018] FCAFC 122; (2018) 264 FCR 587; 130 ACSR 1	Federal Court of Australia	Australia - Commonwealth	10 Aug 2018	AustLII		9
Vivian (Deputy Commissioner of Taxation (Superannuation)) v Fitzgeralds	[2007] FCA 1602; (2007) 69 ATR 834	Federal Court of Australia	Australia - Commonwealth	15 Oct 2007	AustLII		26
Australian Securities and Investments Commission v Donald	[2003] FCR 7; [2003] FCAFC 318	Federal Court of Australia	Australia - Commonwealth	circa 2003	Legal Online / Westlaw		1

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