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Penrowse Pty Ltd and FCT 1

Administrative Appeals Tribunal

Australia

11th January, 2013

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
RHDB and Commissioner of Taxation (Taxation)	[2017] AATA 3091	Administrative Appeals Tribunal	Australia	20 Dec 2017	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth)	s11, s12, s17, s19, s32, s36
Superannuation Guarantee Charge Act 1992 (Cth)	s5, s6

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Roads and Traffic Authority of NSW v FCT	[1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76	Federal Court of Australia	Australia - Commonwealth	5 Jul 1993	AustLII		95
Murdoch v Commissioner of Pay-roll Tax (Vic)	(1980) 143 CLR 629; (1980) 31 ALR 637		Australia - Commonwealth	circa 1980	Legal Online / Westlaw		36
Mutual Acceptance Co Ltd v FCT	[1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506	High Court of Australia	Australia - Commonwealth	4 Dec 1944	AustLII		124
FCT v J Walter Thompson (Australia) Pty Ltd	[1944] HCA 23; (1944) 69 CLR 227; [1944] ALR 330; (1944) 7 ATD 401	High Court of Australia	Australia - Commonwealth	5 Sep 1944	AustLII		57

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