Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Aussiegolfa Pty Ltd (Trustee) v Commissioner of Taxation [2017] FCA 1525 File number: VID 532 of 2017
Judge: PAGONE J
Date of judgment: 14 December 2017
Catchwords: TAXATION – declaratory relief – whether in breach of sole purpose test pursuant to s 62 Superannuation Industry (Supervision) Act 1993 (Cth) – whether in breach of in-house asset rules pursuant to s 71 Superannuation Industry (Supervision) Act 1993 (Cth) - not entitled to declaratory relief - application dismissed
Legislation: Income Tax Assessment Act 1997 (Cth) Superannuation Industry (Supervision) Act 1993 (Cth)
Cases cited: Case 43/95 [1995] 95 ATC 374 Gunns Finance Pty Ltd (Recrs & Mgrs Apptd) (in Liq) v Sithiravel [2016] NSWSC 1543 News Limited v South Sydney District Rugby League Football Club Limited & Ors (2003) 215 CLR 563 Randwick Corporation v Rutledge (1959) 102 CLR 54 Ryde Municipal Council v Macquarie University (1978) 139 CLR 633
Date of hearing: 27 and 28 November 2017
Registry: Victoria
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 32
Counsel for the Applicant: Mr M Flynn QC with Dr J Glover
Solicitor for the Applicant: Hall & Wilcox
Counsel for the Respondent: Mr G Davies QC with Ms M Schilling
Solicitor for the Respondent: Australian Government Solicitor
ORDERS VID 532 of 2017
BETWEEN: AUSSIEGOLFA PTY LTD (ACN 153 569 807) AS TRUSTEE OF THE BENSON FAMILY SUPERANNUATION FUND (ABN 12 476 482 589) Applicant
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