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Prushka Fast Debt Recovery Pty Ltd v Commissioner of Taxation   flag  3

[2008] AATA 762; 73 ATR 568
Administrative Appeals Tribunal
Australia
28th August, 2008

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
SGR 2009/2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages' [2009] ATOSGR 2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
SGR 2009/2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages' [2009] ATOSGR SGR2009/2 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
SGR 2008/D2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages' [2008] ATODSGR SGR2008/D2 Australian Taxation Office Australia - Commonwealth 5 Nov 2008 AustLII flag

Legislation Cited

Legislation Name Provision
Superannuation Guarantee (Administration) Bill 1992 (Cth)
Superannuation Guarantee Charge Bill 1992 (Cth)
Acts Interpretation Act 1901 (Cth) s15AA, s15AB
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth)
Superannuation Guarantee Charge Act 1992 (Cth) s5, s3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Quest Personnel Temping Pty Ltd v Commissioner of Taxation [2002] FCA 85; (2002) 116 FCR 338; (2002) 49 ATR 84 Federal Court of Australia Australia - Commonwealth 12 Feb 2002 AustLII flag 15
Technical Products Pty Ltd v State Government Insurance Office (Qld) [1989] HCA 24; (1989) 167 CLR 45; 85 ALR 173; (1989) 63 ALJR 392; (1989) 8 MVR 385; [1989] Aust Torts Reports 80-245; (1989) 5 ANZ Insurance Cases 60-914 High Court of Australia Australia - Commonwealth 2 May 1989 AustLII flag 213
Hatfield v Health Insurance Commission [1987] FCA 286; (1987) 15 FCR 487; (1987) 77 ALR 103; 77 ALT 103; 14 ALD 131 Federal Court of Australia Australia - Commonwealth 27 Aug 1987 AustLII flag 112
Smith v FCT [1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539 High Court of Australia Australia - Commonwealth circa 1987 AustLII flag 170
Butler v Johnston [1984] FCA 118; (1984) 4 FCR 83; (1984) 55 ALR 265; 6 ALD 518 Federal Court of Australia Australia - Commonwealth 3 May 1984 AustLII flag 37
Nowegijick v R [1983] 1 SCR 29; (1983) 144 DLR (3d) 193; 83 DTC 5041; [1983] CTC 20 Supreme Court of Canada Canada 25 Jan 1983 Supreme Court of Canada flag 60
Murdoch v Commissioner of Pay-roll Tax (Vic) (1980) 143 CLR 629; (1980) 31 ALR 637 Australia - Commonwealth circa 1980 Legal Online / Westlaw flag 36
Social Credit Savings and Loans Society Ltd v FCT [1971] HCA 61; 125 CLR 560; (1971) 2 ATR 612; (1971) 45 ALJR 675 High Court of Australia Australia - Commonwealth 26 Nov 1971 AustLII flag 22

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