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Re Taxation Appeals 1

[1990] AATA 75; 21 ATR 3352

Administrative Appeals Tribunal

Australia

5th April, 1990

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
It 2651 - Income Tax: Omission of Trust Income by Beneficiaries - the Effect of Disclaimer	[1991] ATOITR IT2651	Australian Taxation Office	Australia - Commonwealth	22 Aug 1991	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act, 1936 (Cth)	s98, s100A, s126, s260
Superannuation Act, 1976 (Cth)	s66

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner for Superannuation v Perrett	[1989] FCA 348; (1989) 23 FCR 425; (1989) 89 ALR 385	Federal Court of Australia	Australia - Commonwealth	1 Sep 1989	AustLII		15
FCT v Lutovi Investments Pty Ltd	[1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351	High Court of Australia	Australia - Commonwealth	19 Dec 1978	AustLII		81

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