Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Player v Commissioner of Taxation [2011] FCA 869 Citation: Player v Commissioner of Taxation [2011] FCA 869
Appeal from: Player v Commissioner of Taxation [2011] AATA 35
Parties: GILLIAN PLAYER v COMMISSIONER OF TAXATION
File number: NSD 170 of 2011
Judge: EDMONDS J
Date of judgment: 5 August 2011
Catchwords: INCOME TAX – superannuation – excess non-concessional contentions tax assessment – whether receipt by applicant from superannuation fund was a 'roll-over superannuation benefit' – whether amount received by applicant beneficially or as trustee for another fund. Held: Not a 'roll-over superannuation benefit' within s 306-10 of the Income Tax Assessment Act 1997 (Cth)
Legislation: Administrative Appeals Tribunal Act 1975 (Cth) Income Tax Assessment Act 1997 (Cth) s 306-10 Federal Court Rules O 53 r 3, O53 r 20 Federal Court Rules 2011 Rules 33.12, 33.15, 33.32
Cases cited: TNT Skypak International (Aust) Pty Ltd v Commissioner of Taxation (1988) 82 ALR 175 Birdseye v Australian Securities and Investments Commission (2003) 76 ALD 321
Date of hearing: 2 June 2011
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 24
Counsel for the Applicant: Mr R Ellicott QC with Ms M Carpenter
Solicitor for the Applicant: Robert Richards & Associates
Counsel for the Respondent: Ms K Deards
Solicitor for the Respondent: Legal Services Branch, Australian Taxation Office
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