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SMSFR 2008/D2 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to contributions of assets to a self managed superannuation fund by a related party of that fund   flag 

[2008] ATODSMSFR SMSFR2008/D2
Australian Taxation Office
Australia - Commonwealth
2nd April, 2008

Legislation Cited

Legislation Name Provision
Superannuation Industry (Supervision) Bill 1993 (Cth)
Bills of Exchange Act 1909 (Cth) s32, s66, s89
Cheques Act 1986 (Cth) s10, s36, s37
Customs Act 1901 (Cth)
Corporations Act (Cth)
Superannuation Industry (Supervision) Act 1993 (Cth) s35C, s62, s66, s71, s129
Superannuation Industry (Supervision) Regulations 1994 (Cth) s1.03
Cheques and Payment Orders Act (Cth)
Stamp Duties Act 1920 (NSW) s3, s65, s66

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R v Saengsai-Or [2004] NSWCCA 108; 185 FLR 336; (2004) 61 NSWLR 135; 147 A Crim R 172 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales 19 Aug 2004 AustLII flag 44
Lock v Commissioner of Taxation [2003] FCA 309; (2003) 129 FCR 1; (2003) 52 ATR 575 Federal Court of Australia Australia - Commonwealth 9 Apr 2003 AustLII flag 10
Cusack v FCT [2002] FCA 1012; 120 FCR 520; 50 ATR 443 Federal Court of Australia Australia - Commonwealth 13 Aug 2002 AustLII flag 8
Clark and Official Trustee in Bankruptcy, Re (1998) 50 ALD 291; 27 AAR 73 Australia circa 1998 LexisNexis AU flag 3
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 1953
Sykes v Reserve Bank of Australia (1997) 151 ALR 579; [1998] ATPR 41-608 Australia circa 1997 LexisNexis AU flag 12
Joint Venture Law in Australia [1995] Ch 2 Court of Chancery United Kingdom circa 1995 LexisNexis / Westlaw flag 9
Mutual Pools & Staff Pty Ltd v The Commonwealth [1994] HCA 9; (1994) 179 CLR 155; (1994) 119 ALR 577; (1994) 68 ALJR 216; 27 ATR 357 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 203
Health Insurance Commission v Peverill [1994] HCA 8; (1994) 179 CLR 226; (1994) 119 ALR 675; (1994) 68 ALJR 251 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 120
Kelly v Kelly (1990) 92 ALR 74; (1990) 64 ALJR 234 Australia circa 1990 LexisNexis AU flag 47
He Kaw Teh v R [1985] HCA 43; (1985) 157 CLR 523; (1985) 60 ALR 449; 15 A Crim R 203; (1985) 59 ALJR 620; [1986] LRC (Crim) 553 High Court of Australia Australia - Commonwealth 11 Jul 1985 AustLII flag 829
Pacific Film Laboratories Pty Ltd v FCT [1970] HCA 36; (1970) 121 CLR 154; 44 ALJR 376; 1 ATR 771 High Court of Australia Australia - Commonwealth 9 Oct 1970 AustLII flag 50
Minister of State for the Army v Dalziel [1944] HCA 4; (1944) 68 CLR 261; [1944] ALR 89 High Court of Australia Australia - Commonwealth 10 Mar 1944 AustLII flag 246
(1944) 17 Australian Law Journal 405 (1944) 17 Australian Law Journal 405 Australian Law Journal Australia circa 1944 Legal Online flag 1
Moss v Hancock [1899] UKLawRpKQB 105; [1899] 2 QB 111 United Kingdom 10 May 1899 CommonLII flag 19
Smelting Co of Australia Ltd v the Commissioners of Inland Revenue [1896] UKLawRpKQB 110; [1896] 2 QB 179 United Kingdom 2 Jun 1896 CommonLII flag 13
Jones v Skinner (1835) 5 LJCh 87 Court of Chancery United Kingdom circa 1835 flag 58

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