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Coronica and Commissioner of Taxation (Taxation)   flag  2

[2021] AATA 745
Administrative Appeals Tribunal
Australia
1st April, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Coronica and Commissioner of Taxation (Taxation) [2024] AATA 2592 Administrative Appeals Tribunal Australia 19 Jul 2024 AustLII flag
Coronica and Commissioner of Taxation (Taxation) [2021] AATA 1225 Administrative Appeals Tribunal Australia 11 May 2021 AustLII flag 1

Legislation Cited

Legislation Name Provision
Superannuation Industry (Supervision) Bill 1993 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth) s37
Banking Act 1959 (Cth) s32, s33
Bills of Exchange Act 1909 (Cth)
Corporations Act 2001 (Cth) s75, s201B
Financial Sector (Collection of Data) Act 2001 (Cth) s13
Income Tax Assessment Act 1997 (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth) s40
Taxation Administration Act 1953 (Cth)
Superannuation Industry (Supervision) Regulations 1994 (Cth)
Estate Duty Assessment Act 1914 (Cth)
Gift Duty Assessment Act 1941 (Cth)
Occupational Superannuation Standards Act 1987 (Cth)
Trade Practices Act 1974 (Cth) s62, s109
Instruments Act 1958 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Fitzmaurice and FCT (2019) 110 ATR 440 Australia circa 2019 Legal Online / Westlaw flag 2
Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation [2018] FCAFC 122; (2018) 264 FCR 587; 130 ACSR 1 Federal Court of Australia Australia - Commonwealth 10 Aug 2018 AustLII flag 9
Normandy Finance Pty Ltd v Commissioner of Taxation [2015] FCA 1420; (2015) 333 ALR 339; (2015) 102 ATR 409 Federal Court of Australia Australia - Commonwealth 17 Dec 2015 AustLII flag 9
Thompson and Commissioner of Taxation [2014] AATA 339; (2014) 98 ATR 661 Administrative Appeals Tribunal Australia 29 May 2014 AustLII flag 5
Pabian Park Pty Ltd Superannuation Benefits Fund and Commissioner of Taxation [2012] AATA 375 Administrative Appeals Tribunal Australia 21 Jun 2012 AustLII flag 2
Montgomery Wools Pty Ltd as trustee for Montgomery Wools Pty Ltd Super Fund and Commissioner of Taxation, Re [2012] AATA 61; (2012) 56 AAR 337; (2012) 128 ALD 406 Administrative Appeals Tribunal Australia 6 Feb 2012 AustLII flag 5
Re Trustee for the R Ali Superannuation Fund and FCT [2012] AATA 44; (2012) 86 ATR 826 Administrative Appeals Tribunal Australia 30 Jan 2012 AustLII flag 3
Shail Superannuation Fund and Commissioner of Taxation [2011] AATA 940 Administrative Appeals Tribunal Australia 23 Dec 2011 AustLII flag 2
ZDDD and Commissioner of Taxation, Re [2011] AATA 3; (2011) 81 ATR 872; (2011) 122 ALD 164 Administrative Appeals Tribunal Australia 10 Jan 2011 AustLII flag 8
Re JNVQ and Commissioner of Taxation [2009] AATA 522; (2009) 74 ATR 730 Administrative Appeals Tribunal Australia 14 Jul 2009 AustLII flag 9
Vivian (Deputy Commissioner of Taxation (Superannuation)) v Fitzgeralds [2007] FCA 1602; (2007) 69 ATR 834 Federal Court of Australia Australia - Commonwealth 15 Oct 2007 AustLII flag 26
Vivian (Deputy Commissioner of Taxation (Superannuation)) v Fitzgeralds (2007) 51 ATR 834 Australia circa 2007 Legal Online / Westlaw flag 1
Australian Prudential Regulation Authority v Derstepanian [2005] FCA 1121; (2005) 60 ATR 518 Federal Court of Australia Australia - Commonwealth 16 Aug 2005 AustLII flag 29
Preuss v Australian Prudential Regulation Authority [2005] AATA 748; 87 ALD 629; 41 AAR 332; 60 ATR 1137 Administrative Appeals Tribunal Australia 5 Aug 2005 AustLII flag 6
Preuss and Australian Prudential Regulation Authority, Re (2005) 60 ATR 113 Australia circa 2005 Legal Online / Westlaw flag 1
Rich v Australian Securities and Investments Commission [2004] HCA 42; (2004) 220 CLR 129; (2004) 209 ALR 271; (2004) 78 ALJR 1354; 50 ACSR 242; 22 ACLC 1198 High Court of Australia Australia - Commonwealth 9 Sep 2004 AustLII flag 498
Case [2002] Aata 1233 [2002] AATA 1233; 51 ATR 1192; 71 ALD 532 Administrative Appeals Tribunal Australia 29 Nov 2002 AustLII flag 3
Australian Prudential Regulation Authority v Holloway [2000] FCA 579; (2000) 104 FCR 521; 45 ATR 170 Federal Court of Australia Australia - Commonwealth 12 May 2000 AustLII flag 10
Commissioner of Taxation v Radilo Enterprises Pty Ltd [1997] FCA 22; (1997) 72 FCR 300; (1997) 142 ALR 305; (1997) 22 ACSR 727; (1997) 34 ATR 635 Federal Court of Australia Australia - Commonwealth circa 1997 AustLII flag 61
Re VX96A and Insurance and Superannuation Commissioner (1996) 23 AAR 427 Australia circa 1996 Legal Online / Westlaw flag 5
Davies v Australian Securities Commission [1995] FCA 1496; (1995) 59 FCR 221; (1995) 131 ALR 295; (1995) 38 ALD 273; (1995) 18 ACSR 129 Federal Court of Australia Australia - Commonwealth 30 Aug 1995 AustLII flag 46
Trade Practices Commission v CSR Ltd [1990] FCA 762; [1991] ATPR 41-076 Federal Court of Australia Australia - Commonwealth circa 1990 AustLII flag 523
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2060
Hughes and Vale Pty Ltd v New South Wales (No 2) [1955] HCA 28; (1955) 93 CLR 127; [1955] ALR 525; (1955) 29 ALJR 129 High Court of Australia Australia - Commonwealth 9 Jun 1955 AustLII flag 1008
R v Hyde Justices [1911] UKLawRpKQB 203; (1912) 1 KB 645 United Kingdom 16 Dec 1911 CommonLII flag 27

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