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[2017] ATOPR PR2017/11

Australian Taxation Office Product Rulings

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s2.5, s2.30
Superannuation Industry (Supervision) Act 1993 (Cth)	s1, s5, s6, s8, s10, s15, s30, s118, s230, s295, s300
Taxation Administration Act 1953 (Cth)
Income Tax Assessment Regulations 1997 (Cth)	s1

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
FCT v Slaven	(1984) 1 FCR 11; (1984) 52 ALR 81; (1984) 15 ATR 242; (1984) 3 ANZ Insurance Cases 60-549	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw		69
FCT v Smith	[1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428	High Court of Australia	Australia - Commonwealth	20 Feb 1981	AustLII		188

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