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Payne and Commissioner of Taxation (Taxation)

[2016] AATA 104

Administrative Appeals Tribunal

Australia

25th February, 2016

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s318
Income Tax Assessment Act 1997 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth)	s5, s6, s7, s16, s17, s19, s23, s23A, s25, s31, s32, s33, s35, s36, s37, s46, s49
Superannuation Guarantee Charge Act 1992 (Cth)	s5, s6
Superannuation Industry (Supervision) Act 1993 (Cth)	s38A, s40, s45, s63
Taxation Administration Act 1953 (Cth)	s14ZZK
Superannuation Industry (Supervision) Regulations 1994 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
FCT v Dalco	[1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		452
Re Coreta Pty Ltd and FCT	[2009] AATA 105; 75 ATR 122	Administrative Appeals Tribunal	Australia	17 Feb 2009	AustLII		1
005 542 512 Pty Ltd (Controller Appointed) v Commissioner of Taxation	[2007] FCA 861	Federal Court of Australia	Australia - Commonwealth	5 Jun 2007	AustLII		3

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