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Vivian (Deputy Commissioner of Taxation (Superannuation)) v Fitzgeralds   flag  26

[2007] FCA 1602; (2007) 69 ATR 834
Federal Court of Australia
Australia - Commonwealth
15th October, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Colaciello v Christensen; Colaciello Super Pty Ltd v Christensen [2023] VSC 568 Supreme Court of Victoria Australia - Victoria 21 Sep 2023 AustLII flag
Jones v Properties 4 U Pty Ltd & Bayly [2022] SAET 9 Australia 10 Feb 2022 AustLII flag
Coronica and Commissioner of Taxation (Taxation) [2021] AATA 745 Administrative Appeals Tribunal Australia 1 Apr 2021 AustLII flag 2
Commissioner of Police (NSW) v Ritson [2020] FCCA 1803 Federal Circuit Court of Australia Australia 7 Jul 2020 AustLII flag 8
Fitzmaurice and Commissioner of Taxation (Taxation) [2019] AATA 2217 Administrative Appeals Tribunal Australia 26 Jul 2019 AustLII flag 1
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 9
Deputy FCT v Rodriguez [2016] FCA 860; (2016) 103 ATR 662 Federal Court of Australia Australia - Commonwealth 29 Jul 2016 AustLII flag 2
Deputy Commissioner of Taxation (Superannuation) v Ryan [2015] FCA 1037 Federal Court of Australia Australia - Commonwealth 18 Sep 2015 AustLII flag 1
Deputy Commissioner of Taxation v Lyons [2014] FCA 1353 Federal Court of Australia Australia - Commonwealth 12 Dec 2014 AustLII flag 3
Pabian Park Pty Ltd Superannuation Benefits Fund and Commissioner of Taxation [2012] AATA 375 Administrative Appeals Tribunal Australia 21 Jun 2012 AustLII flag 2
Montgomery Wools Pty Ltd as trustee for Montgomery Wools Pty Ltd Super Fund and Commissioner of Taxation, Re [2012] AATA 61; (2012) 56 AAR 337; (2012) 128 ALD 406 Administrative Appeals Tribunal Australia 6 Feb 2012 AustLII flag 5
Re Trustee for the R Ali Superannuation Fund and FCT [2012] AATA 44; (2012) 86 ATR 826 Administrative Appeals Tribunal Australia 30 Jan 2012 AustLII flag 3
Olesen v Parker [2011] FCA 1096; (2011) 85 ATR 387 Federal Court of Australia Australia - Commonwealth 23 Sep 2011 AustLII flag 5
Re Triway Superannuation Fund and FCT [2011] AATA 302; (2011) 83 ATR 766 Administrative Appeals Tribunal Australia 10 May 2011 AustLII flag 4
Olesen v MacLeod [2011] FCA 229; (2011) 85 ATR 107 Federal Court of Australia Australia - Commonwealth 17 Mar 2011 AustLII flag 8
Dolevski v Hodpik Pty Ltd [2011] FCA 54; (2011) 82 ATR 318; 192 FCR 78 Federal Court of Australia Australia - Commonwealth 7 Feb 2011 AustLII flag 3
Olesen v Eddy [2011] FCA 13; (2011) 81 ATR 763 Federal Court of Australia Australia - Commonwealth 14 Jan 2011 AustLII flag 11
ZDDD and Commissioner of Taxation, Re [2011] AATA 3; (2011) 81 ATR 872; (2011) 122 ALD 164 Administrative Appeals Tribunal Australia 10 Jan 2011 AustLII flag 8
SMSFR 2010/1 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party [2010] ATOSMSFR SMSFR2010/1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
SMSFR 2010/1 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party [2010] ATOSMSFR 1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
Secretary, Department of Health & Ageing v Pagasa Australia Pty Ltd [2008] FCA 1545 Federal Court of Australia Australia - Commonwealth 17 Oct 2008 AustLII flag 62
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997 [2008] ATOTR TR2008/9 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997 [2008] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
SMSFR 2008/1 - Self Managed Superannuation Funds: giving financial assistance using the resources of a self managed superannuation fund to a member or relative of a member that is prohibited for the purposes of paragraph 65(1)(b) of the Superannuation Industry (Supervision) Act 1993 [2008] ATOSMSFR 1 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
SMSFR 2008/1 - Self Managed Superannuation Funds: giving financial assistance using the resources of a self managed superannuation fund to a member or relative of a member that is prohibited for the purposes of paragraph 65(1)(b) of the Superannuation Industry (Supervision) Act 1993 [2008] ATOSMSFR SMSFR2008/1 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Tax compliance behaviour in Australian self-managed superannuation funds" (2015) 13 (3) E-Journal of Tax Research 740 Mihaylov, George; Tretola, John; Yawnson, Alfered; Zurbruegg, Ralf Australia circa 2015 AustLII flag 1

Legislation Cited

Legislation Name Provision
Bankruptcy Act 1966 (Cth)
Crimes Act 1914 (Cth) s4AA
Customs Act 1901 (Cth) s245
Judiciary Act (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth) s62, s65, s197
Federal Court (Cth)
Land Title Act (Qld)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Australian Prudential Regulation Authority v Derstepanian [2005] FCA 1121; (2005) 60 ATR 518 Federal Court of Australia Australia - Commonwealth 16 Aug 2005 AustLII flag 29
Australian Prudential Regulation Authority v Holloway [2000] FCA 1245; (2000) 45 ATR 278; (2000) 35 ACSR 276 Federal Court of Australia Australia - Commonwealth 6 Sep 2000 AustLII flag 46
Bainbridge-Hawker v The Minister of State for Trade and Customs [1958] HCA 60; (1958) 99 CLR 521; [1958] ALR (CN) 1056; 32 ALJR 16 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 24

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