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Moss Super Pty Ltd v Hayne     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
TD 2013/10 - Income tax: is the application of a deceased member's benefits in a regulated superannuation fund to commence a superannuation income stream from that fund for each of one or more dependant beneficiaries of the deceased member (in accordance with regulation 6 21 of the Superannuation Industry (Supervision) Regulations 1994) a transfer of an amount between superannuation interests in that fund for the purposes of subsection 307-5 (8) of the Income Tax Assessment 1997?		Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TD 2013/10 - Income tax: is the application of a deceased member's benefits in a regulated superannuation fund to commence a superannuation income stream from that fund for each of one or more dependant beneficiaries of the deceased member (in accordance with regulation 6 21 of the Superannuation Industry (Supervision) Regulations 1994) a transfer of an amount between superannuation interests in that fund for the purposes of subsection 307-5 (8) of the Income Tax Assessment 1997?		Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
TD 2013/10 - Income tax: is the application of a deceased member's benefits in a regulated superannuation fund to commence a superannuation income stream from that fund for each of one or more dependant beneficiaries of the deceased member (in accordance with regulation 6 21 of the Superannuation Industry (Supervision) Regulations 1994) a transfer of an amount between superannuation interests in that fund for the purposes of subsection 307-5(8) of the Income Tax Assessment 1997?		Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TD 2013/10 - Income tax: is the application of a deceased member's benefits in a regulated superannuation fund to commence a superannuation income stream from that fund for each of one or more dependant beneficiaries of the deceased member (in accordance with regulation 6 21 of the Superannuation Industry (Supervision) Regulations 1994) a transfer of an amount between superannuation interests in that fund for the purposes of subsection 307-5(8) of the Income Tax Assessment 1997?		Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII