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TR 93/17 - Income tax: income tax deductions available to superannuation funds   flag 

[1993] ATOTR TR93/17
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (Simplified Superannuation) Bill 2006 (Cth)
Income Tax Assessment Act 1936 (Cth) s385, s390
Income Tax Assessment Act 1997 (Cth) s2.5, s9.5
Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991 (Cth)
Superannuation Supervisory Levy Imposition Act 1998 (Cth) s6
Taxation Administration Act 1953 (Cth)
Superannuation Industry (Supervision) Regulations 1994 (Cth) s3.07
Income Tax Assessment Act 1922 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
London Australia Investment Co Ltd v FCT [1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 130
Charles v FCT [1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85 High Court of Australia Australia - Commonwealth 23 Apr 1954 AustLII flag 131
FCT v Green [1950] HCA 20; (1950) 81 CLR 313; [1950] ALR 531; 4 AITR 471; 9 ATD 142 High Court of Australia Australia - Commonwealth 21 Jun 1950 AustLII flag 49
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
Kirkman v Booth [1848] EngR 945; 50 ER 821; (1848) 11 Beav 273 Rolls Court United Kingdom circa 1848 CommonLII flag 9
Foley Brothers Pty Ltd v FCT (1965) 13 ATD 562; (1965) 9 AITR 635 Australia circa 1965 flag 16
Taxation, Commissioner of (Cth) v Consolidated Fertilizers Ltd (1991) 101 ALR 385; (1991) 22 ATR 281 Australia circa 1991 LexisNexis AU flag 10
5 TR 2006/10 5 TR 2006/10 circa 2006 2
Commissioners of Inland Revenue v Carron Co (1968) 45 Tax Cas 18 United Kingdom circa 1968 flag 16
FCT v Radnor Pty Ltd (1991) 102 ALR 187; (1991) 22 ATR 344 Australia circa 1991 LexisNexis AU flag 34

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