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Mason and Commissioner of Taxation   flag  4

[2012] AATA 133
Administrative Appeals Tribunal
Australia
24th February, 2012

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Wainwright and Commissioner of Taxation (Taxation) [2019] AATA 333 Administrative Appeals Tribunal Australia 5 Mar 2019 AustLII flag 1
Yrorita and Commissioner of Taxation [2012] AATA 716 Administrative Appeals Tribunal Australia 16 Oct 2012 AustLII flag
TD 2021/D6 - Income tax: tax treatment of a superannuation benefit when the Commissioner exercises the discretion in subsection 304-10(4) of the Income Tax Assessment Act 1997 [2021] ATODTD 6 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TD 2021/D6 - Income tax: tax treatment of a superannuation benefit when the Commissioner exercises the discretion in subsection 304-10(4) of the Income Tax Assessment Act 1997 [2021] ATODTD TD2021/D6 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment Bill (No. 4) 1987 (Cth)
Tax Laws Amendment (Simplified Superannuation) (Cth) s10
Income Tax Assessment Act 1936 (Cth) s26AF, s26AFA
Income Tax Assessment Act 1997 (Cth) s10.5, s30.1
Superannuation Industry (Supervision) Act 1993 (Cth) s5, s6, s10, s17A, s31, s32, s34, s62, s196, s282, s284
Taxation Administration Act 1953 (Cth) s14ZZK
Regulations (Cth) s3.04
Superannuation Industry (Supervision) Regulations 1994 (Cth) s25, s304
1987 Amendment Act (Cth)
Taxation Laws Amendment Act (No. 4) 1987 (Cth)
Tax Laws Amendment (Simplified Superannuation) Act 2007 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
TD 2021/D6 - Income tax: tax treatment of a superannuation benefit when the Commissioner exercises the discretion in subsection 304-10(4) of the Income Tax Assessment Act 1997 [2021] ATODTD 6 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag

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