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SGR 2009/1 - Superannuation guarantee: payments made to sportspersons   flag 

[2009] ATOSGR 1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Superannuation Guarantee (Administration) Bill 1992 (Cth)
Acts Interpretation Act 1901 (Cth) s12, s13
Income Tax Assessment Act 1936 (Cth) s6
Income Tax Assessment Act 1997 (Cth) s1.2
Superannuation Laws Amendment (2004 Measures No. 2) Act 2004 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
(2005) 59 Atr 50 (2005) 59 ATR 50 Australia circa 2005 Legal Online / Westlaw flag 13
2 Act 2004 2 Act 2004 United Kingdom circa 2004 flag 19
Stone v Commissioner of Taxation [2003] FCAFC 145; (2003) 130 FCR 299; (2003) 198 ALR 541; (2003) 53 ATR 214 Federal Court of Australia Australia - Commonwealth 27 Jun 2003 AustLII flag 21
Stone v Commissioner of Taxation [2002] FCA 1492; (2002) 196 ALR 221; (2002) 51 ATR 297 Federal Court of Australia Australia - Commonwealth 29 Nov 2002 AustLII flag 14
[2005] Hca 21; (2002) 222 CLR 289; (2002) 215 ALR 61 [2005] HCA 21; (2002) 222 CLR 289; (2002) 215 ALR 61 High Court of Australia Australia - Commonwealth circa 2002 AustLII flag 18
Hollis v Vabu Pty Ltd [2001] HCA 44; (2001) 207 CLR 21; (2001) 181 ALR 263; (2001) 75 ALJR 1356; (2001) 106 IR 80; (2001) 47 ATR 559; (2001) 50 AILR 4-476; [2001] Aust Torts Reports 81-615; (2001) 33 MVR 399 High Court of Australia Australia - Commonwealth 9 Aug 2001 AustLII flag 1027
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1948
World Book (Australia) Pty Ltd v FCT 108 ALR 510; (1992) 27 NSWLR 377; (1992) 23 ATR 412 Australia - New South Wales circa 1992 LexisNexis AU flag 55
Our Town FM Pty Ltd v Australian Broadcasting Tribunal [1987] FCA 301; (1987) 16 FCR 465; 77 ALR 577; 13 ALD 740 Federal Court of Australia Australia - Commonwealth 4 Sep 1987 AustLII flag 236
Koppen v Commissioner for Community Relations (1986) 11 FCR 360; (1986) 67 ALR 215; [1986] EOC 92-173; (1986) 10 ALN N192 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 42
Stevens v Brodribb Sawmilling Co Pty Ltd [1986] HCA 1; (1986) 160 CLR 16; 63 ALR 513; (1986) 60 ALJR 194; [1986] Aust Torts Reports 80-000; [1986] ACL 36085 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 1561
Commissioner for Superannuation v Miller [1985] FCA 445; (1985) 8 FCR 153; (1985) 63 ALR 237 Federal Court of Australia Australia - Commonwealth 28 Nov 1985 AustLII flag 93
Kelly v FCT (1985) 80 FLR 155; (1985) 16 ATR 478 Australia circa 1985 Legal Online / Westlaw flag 15
Deputy Commissioner of Taxation v Bolwell (1967) 1 ATR 862 Australia circa 1967 Legal Online / Westlaw flag 14
Marshall v Whittaker's Building Supply Co [1963] HCA 26; (1963) 109 CLR 210; [1963] ALR 859; (1963) 37 ALJR 92 High Court of Australia Australia - Commonwealth 7 Aug 1963 AustLII flag 313
McLaurin v FCT [1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463 High Court of Australia Australia - Commonwealth 7 Mar 1961 AustLII flag 107
Neale v Atlas Products (Vic) Pty Ltd [1955] HCA 18; (1955) 94 CLR 419; [1955] ALR 426; 10 ATD 460 High Court of Australia Australia - Commonwealth 1 Apr 1955 AustLII flag 80
Nanaimo Community Hotel Ltd v Board of Referees [1945] 3 DLR 225; 61 BCR 354 Canada - British Columbia circa 1945 flag 51

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