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WZWK and Commissioner of Taxation (Taxation)   flag  1

[2023] AATA 872
Administrative Appeals Tribunal
Australia
26th April, 2023

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Coronica and Commissioner of Taxation (Taxation) [2024] AATA 2592 Administrative Appeals Tribunal Australia 19 Jul 2024 AustLII flag

Legislation Cited

Legislation Name Provision
Superannuation Industry (Supervision) Consequential Amendments Bill 1993 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth) s10, s25, s31, s34, s62, s66
Acts Interpretation Act 1901 (Cth) s15AB
Crimes Act 1914 (Cth) s4AA
Corporations Act 2001 (Cth) s10, s65, s106, s166, s601, s601AA
Financial Sector (Collection of Data) Act 2001 (Cth) s10
Income Tax Assessment Act 1997 (Cth) s6.1
Superannuation Act (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth) s3, s62, s126A, s128P
Taxation Administration Act 1953 (Cth) s14ZZK
Superannuation Industry (Supervision) Regulations 1994 (Cth) s3.04, s6.01B, sUBSECTION
assets (Cth)
complying superannuation fund (Cth) sUPERANNUATION_FUND
under (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth) s62, s6.01B

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Driscoll and Commissioner of Taxation (Taxation) [2021] AATA 3892 Administrative Appeals Tribunal Australia 25 Oct 2021 AustLII flag 1
Fitzmaurice and Commissioner of Taxation (Taxation) [2019] AATA 2217 Administrative Appeals Tribunal Australia 26 Jul 2019 AustLII flag 1
Commissioner of Taxation v Coronica [2022] FCA 72; 114 ATR 305 Federal Court of Australia Australia - Commonwealth 7 Feb 2022 AustLII flag 3
Australian Securities and Investments Commission v Forex Capital Trading Pty Ltd, in the matter of Forex Capital Trading Pty Ltd [2021] FCA 570 Federal Court of Australia Australia - Commonwealth 29 Apr 2021 AustLII flag 15
Commissioner of Taxation v Douglas [2020] FCAFC 220; (2020) 282 FCR 204 Federal Court of Australia Australia - Commonwealth 4 Dec 2020 AustLII flag 13
Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation [2018] FCAFC 122; (2018) 264 FCR 587; 130 ACSR 1 Federal Court of Australia Australia - Commonwealth 10 Aug 2018 AustLII flag 10
Howard v Commissioner of Taxation [2012] FCAFC 149; (2012) 206 FCR 329; (2012) 91 ATR 89 Federal Court of Australia Australia - Commonwealth 26 Oct 2012 AustLII flag 20
Forrest v Commissioner of Taxation [2010] FCAFC 6; (2010) 78 ATR 417; [2010] ATC 20-163 Federal Court of Australia Australia - Commonwealth 5 Feb 2010 AustLII flag 12
FCT v R & D Holdings Pty Ltd [2007] FCAFC 107; (2007) 160 FCR 248; (2007) 240 ALR 653; (2007) 67 ATR 790 Federal Court of Australia Australia - Commonwealth 13 Jul 2007 AustLII flag 30
Re John Sloane Kirkland; Ex Parte: Official Trustee in Bankruptcy [1997] FCA 684 Federal Court of Australia Australia - Commonwealth 25 Jul 1997 AustLII flag 1
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1053
Stevens v Kabushiki Kaisha Sony Computer Entertainment [2005] HCA 58; (2005) 224 CLR 193; (2005) 221 ALR 448; (2005) 79 ALJR 1850; 65 IPR 513; [2005] AIPC 92-140 High Court of Australia Australia - Commonwealth 6 Oct 2005 AustLII flag 194
Rich v Australian Securities and Investments Commission [2004] HCA 42; (2004) 220 CLR 129; (2004) 209 ALR 271; (2004) 78 ALJR 1354; 50 ACSR 242; 22 ACLC 1198 High Court of Australia Australia - Commonwealth 9 Sep 2004 AustLII flag 498
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5352
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 flag 453
Gauci v FCT [1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321 High Court of Australia Australia - Commonwealth 10 Dec 1975 AustLII flag 249
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 251
Australian Securities and Investments Commission v Adler [2002] NSWSC 483; (2002) 42 ACSR 80; 20 ACLC 1 Supreme Court of New South Wales Australia - New South Wales 30 May 2002 AustLII flag 289
Hart and Commissioner of Taxation (2018) 107 ATR 966 Australia circa 2018 Legal Online / Westlaw flag 2

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