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Public Rulings Program - 20 December 2010

[2010] ATOPRP 12

Australian Taxation Office

Australia - Commonwealth

20th December, 2010

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s1.1
Fringe Benefits Tax Assessment Act 1986 (Cth)
Fuel Tax Act 2006 (Cth)	s4.1
Income Tax Assessment Act 1936 (Cth)	s51AH, s82KZMG, s102M, s102NA, s109RB, s109T, s109XI, s170, s177EA
Income Tax Assessment Act 1997 (Cth)	s1.2, s2.30, s3.5, s4.5, s5.5, s30.5, s70.1, s70.5
Petroleum Resource Rent Tax Assessment Act 1987 (Cth)	s37, s38, s39, s41
Superannuation Industry (Supervision) Act 1993 (Cth)	s17A, s62, s65, s66, s71, s105
Taxation Administration Act 1953 (Cth)
Superannuation Industry (Supervision) Regulations 1994 (Cth)
Tax Laws Amendment (Budget Measures) Act 2008 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Hance v FCT; Hannebery v FCT	[2008] FCAFC 196; [2008] ATC 20-085; (2008) 74 ATR 644	Federal Court of Australia	Australia - Commonwealth	19 Dec 2008	AustLII		197
No	1 Act 2010		United Kingdom	circa 2010			26

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