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Kiss Corporation Pty Ltd v Deputy Commissioner of Taxation

[2007] NSWSC 1021; 63 ACSR 604

Supreme Court of New South Wales

Australia - New South Wales

12th September, 2007

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth)
Retirement Savings Accounts Act 1997 (Cth)	s36, s37
Superannuation Guarantee (Administration) Act (Cth)
Superannuation Guarantee Charge Act 1992 (Cth)	s5, s6
Taxation Administration Act 1953 (Cth)	s8AAA

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hansmar Investments Pty Ltd v Perpetual Trustee Co Ltd	[2007] NSWSC 103; (2007) 61 ACSR 321; 25 ACLC 282	Supreme Court of New South Wales	Australia - New South Wales	23 Feb 2007	AustLII		88
DP Excavation and Haulage Pty Ltd v FCT	[2005] NSWSC 533; 190 FLR 198; 54 ACSR 274; 23 ACLC 1954; 59 ATR 645	Supreme Court of New South Wales	Australia - New South Wales	3 Jun 2005	AustLII		6
Graywinter Properties Pty Ltd v Gas & Fuel Corporation Superannuation Fund	[1996] FCA 822; (1996) 70 FCR 452; (1996) 14 ACLC 1703; (1996) 21 ACSR 581; 14 ACLR 1703	Federal Court of Australia	Australia - Commonwealth	17 Sep 1996	AustLII		354
Hoare Bros Pty Ltd v Deputy Commissioner of Taxation	[1996] FCA 78; (1996) 62 FCR 302; 135 ALR 677; (1996) 19 ACSR 125; 32 ATR 148; (1996) 14 ACLC 394	Federal Court of Australia	Australia - Commonwealth	circa 1996	AustLII		105
Hoare Bros Pty Ltd v Commissioner of Taxation	69 FCR 503; (1996) 21 ACSR 449; 33 ATR 556	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		3

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