Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Olesen v Parker [2011] FCA 1096 Citation: Olesen v Parker [2011] FCA 1096
Parties: NEIL OLESEN, DEPUTY COMMISSIONER OF TAXATION (SUPERANNUATION) v DAVID PARKER and CHERYL PARKER
File number: VID 302 of 2011
Judge: GORDON J
Date of judgment: 23 September 2011
Catchwords: SUPERANNUATION – Superannuation Industry (Supervision) Act 1993 (Cth) ss 62(1), 82, 83(2), 84(1), 109(1A), 196(4), 221, 323 – regulated superannuation fund – self-managed superannuation fund - in-house assets – related party – Part 8 associate – seriousness of contraventions – acted honestly – ought fairly to be excused – reasonable mistake – reasonable reliance on information supplied by another person – monetary penalty
Legislation: Superannuation Industry (Supervision) Act 1993 (Cth)
Cases cited: Australian Prudential Regulation Authority v Holloway (2000) 104 FCR 521 Australian Prudential Regulation Authority v Holloway (2000) 45 ATR 278 Australian Prudential Regulatory Authority v Derstepanian (2005) 60 ATR 518 Australian Securities and Investments Commission v Healey (No 2) [2011] FCA 1003 Dolevski v Hodpik Pty Ltd [2011] FCA 54 Geraldton Building Co Pty Ltd v May (1977) 136 CLR 379 Olesen v Eddy [2011] FCA 13 Olesen v MacLeod [2011] FCA 229 Raelene Vivian, suing in her capacity as Deputy Commissioner of Taxation v Robert Burley Fitzgeralds [2007] FCA 1602
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