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SMSFR 2008/2 - Self Managed Superannuation Funds: the application of the sole purpose test in section 62 of the Superannuation Industry (Supervision) Act 1993 to the provision of benefits other than retirement, employment termination or death benefits

[2008] ATOSMSFR SMSFR2008/2

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Occupational Superannuation Standards Act 1987 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		136
AAT Case 10,301	(1995) 31 ATR 1067		Australia	circa 1995	Legal Online / Westlaw		7
Commissioner of Taxation (Cth) v Roche	[1991] FCA 606; 105 ALR 95; (1991) 22 ATR 828	Federal Court of Australia	Australia - Commonwealth	9 Dec 1991	AustLII		10
Raymor Contractors Pty Ltd v FCT	(1991) 21 ATR 1410		Australia	circa 1991	Legal Online / Westlaw		11
QT88/134, QT88/135, QT88/578 and Commissioner of Taxation	[1990] AATA 567; (1990) 21 ATR 3477	Administrative Appeals Tribunal	Australia	19 Jul 1990	AustLII		5
RWG Management Ltd v Commissioner for Corporate Affairs	[1985] VicRp 42; [1985] VR 385; (1984) 9 ACLR 739		Australia - Victoria	18 Dec 1984	AustLII		66

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