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SMSFR 2010/1 - Self Managed Superannuation Funds: the application of subsection 66(1) of the Superannuation Industry (Supervision) Act 1993 to the acquisition of an asset by a self managed superannuation fund from a related party   flag 

[2010] ATOSMSFR SMSFR2010/1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Superannuation Industry (Supervision) Bill 1993 (Cth)
Income Tax Assessment Act 1936 (Cth) s65, s70B
Superannuation Industry (Supervision) Act 1993 (Cth) s9A, s10, s11A, s16, s17A, s35C, s42A, s62, s66, s67, s71, s129
Treasury Laws Amendment (Self Managed Superannuation Funds) Act 2021 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Walstern Pty Ltd v Commissioner of Taxation [2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076 Federal Court of Australia Australia - Commonwealth 8 Dec 2003 AustLII flag 136
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
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
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
Allina Pty Ltd v FCT [1991] FCA 78; (1991) 28 FCR 203; (1991) 99 ALR 295; 21 ATR 1320 Federal Court of Australia Australia - Commonwealth 15 Mar 1991 AustLII flag 95
Kelly v Kelly (1990) 92 ALR 74; (1990) 64 ALJR 234 Australia circa 1990 LexisNexis AU flag 47
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
Mahony v Commissioner of Taxation (1967) 41 ALJR 232; 14 ATD 519; (1967) 10 AITR 463 Australia circa 1967 flag 37
Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265; (1966) 14 ATD 333; 10 AITR 290 Australia circa 1966 flag 142
National Trustees Executors and Agency Co of A/asia Ltd v Commissioner of Taxation (Cth) [1954] HCA 71; (1954) 91 CLR 540; [1954] ALR 1119 High Court of Australia Australia - Commonwealth 29 Nov 1954 AustLII flag 62
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
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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