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Commissioner of Taxation v Interhealth Energies Pty Ltd as Trustee of the Interhealth Superannuation Fund 3

Federal Court of Australia

Australia - Commonwealth

22nd February, 2012

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
FCT v Interhealth Energies Pty Ltd (No 2)	[2012] FCA 516; (2012) 204 FCR 423; (2012) 88 ATR 478; (2012) 132 ALD 442	Federal Court of Australia	Australia - Commonwealth	18 May 2012	AustLII		6
Interhealth Energies Pty Ltd as Trustee of Interhealth Superannuation Fund v Commissioner of Taxation	[2012] FCAFC 185; (2012) 209 FCR 33; (2012) 91 ATR 582	Federal Court of Australia	Australia - Commonwealth	17 Dec 2012	AustLII		3
Re Application of Ellasil	[2023] VSC 69	Supreme Court of Victoria	Australia - Victoria	24 Feb 2023	AustLII		1

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Superannuation Industry Supervision Act 1993 (Cth)	s17A, s42A, s52, s262A
Federal Court Rules 2011 (Cth)	s39.32
Superannuation Industry (Supervision) Regulations 1994 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Alexander v Perpetual Trustees WA Ltd	[2004] HCA 7; (2004) 216 CLR 109; 204 ALR 417; 78 ALJR 411	High Court of Australia	Australia - Commonwealth	12 Feb 2004	AustLII		118
Speight, In re; Speight v Gaunt	[1883] UKLawRpCh 17; (1883) 22 Ch D 727	Court of Chancery	United Kingdom	20 Jan 1883	CommonLII		46
Thomas v SMP (International) Pty Ltd (No 6)	[2010] NSWSC 1311	Supreme Court of New South Wales	Australia - New South Wales	16 Nov 2010	AustLII		14
Ben v Suva City Council	[2008] FJSC 17	Supreme Court of Fiji	Fiji	24 Jul 2008	PacLII		8
FCT v Interhealth Energies Pty Ltd (No 2)	[2012] FCA 516; (2012) 204 FCR 423; (2012) 88 ATR 478; (2012) 132 ALD 442	Federal Court of Australia	Australia - Commonwealth	18 May 2012	AustLII		6
Interhealth Energies Pty Ltd as Trustee of Interhealth Superannuation Fund v Commissioner of Taxation	[2012] FCAFC 185; (2012) 209 FCR 33; (2012) 91 ATR 582	Federal Court of Australia	Australia - Commonwealth	17 Dec 2012	AustLII		3
Re Application of Ellasil	[2023] VSC 69	Supreme Court of Victoria	Australia - Victoria	24 Feb 2023	AustLII		1
Commissioner of Taxation v Interhealth Energies Pty Ltd as Trustee of Interhealth Superannuation Fund	[2011] FCA 1365; (2011) 125 ALD 206	Federal Court of Australia	Australia - Commonwealth	11 Nov 2011	AustLII		1

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