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

[2012] FCA 120
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 flag 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 flag 3
Re Application of Ellasil [2023] VSC 69 Supreme Court of Victoria Australia - Victoria 24 Feb 2023 AustLII flag 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 flag 118
Ben v Suva City Council [2008] FJSC 17 Supreme Court of Fiji Fiji 24 Jul 2008 PacLII flag 8
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 flag 1
Cowan v Scargill [1985] Ch 270; [1984] 2 All ER 750 Court of Chancery United Kingdom circa 1985 LexisNexis / Westlaw flag 125
Hungerfords v Walker [1989] HCA 8; (1989) 171 CLR 125; (1989) 84 ALR 119; (1989) 20 ATR 36; (1989) 63 ALJR 210; [1989] Aust Torts Reports 80-230 High Court of Australia Australia - Commonwealth 9 Feb 1989 AustLII flag 576
Speight, In re; Speight v Gaunt [1883] UKLawRpCh 17; (1883) 22 Ch D 727 Court of Chancery United Kingdom 20 Jan 1883 CommonLII flag 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 flag 14
Wallersteiner v Moir (No 2) [1975] QB 373; [1975] 1 All ER 849; [1975] 2 WLR 389 United Kingdom circa 1975 LexisNexis / Westlaw flag 312

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