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NM Superannuation Pty Ltd v Young     40

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Intelligent Money Ltd v Revenue and Customs (VAT - fees paid to the administrator of a self-invested personal pension (SIPP))	[2023] UKUT 236	United Kingdom Upper Tribunal	United Kingdom	26 Sep 2023	BAILII
INTELLIGENT MONEY Ltd v Revenue & Customs (VAT - whether fees paid to the scheme administrator of SIPP pension consideration for an exempt supply of insurance)	[2022] UKFTT 148	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 May 2022	BAILII
INTELLIGENT MONEY Ltd v Revenue & Customs (VAT - whether fees paid to the scheme administrator of SIPP pension consideration for an exempt supply of insurance -	[2022] UKFTT 338	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 May 2022	BAILII		1
Frigger v Trenfield (No 10)	[2021] FCA 1500; (2021) 397 ALR 24	Federal Court of Australia	Australia - Commonwealth	1 Dec 2021	AustLII		26
Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd	[2020] FCAFC 122; (2020) 279 FCR 631; (2020) 381 ALR 457	Federal Court of Australia	Australia - Commonwealth	17 Jul 2020	AustLII		38
Jensen v Cultural Infusion (Int) Pty Ltd	[2020] FCA 358	Federal Court of Australia	Australia - Commonwealth	19 Mar 2020	AustLII		13
NQZG and Commissioner of Taxation (Taxation)	[2020] AATA 379	Administrative Appeals Tribunal	Australia	2 Mar 2020	AustLII
Tabone and Secretary, Department of Employment	[2018] AATA 2138	Administrative Appeals Tribunal	Australia	6 Jul 2018	AustLII		2
Application by Clauson	[2017] NSWSC 1265	Supreme Court of New South Wales	Australia - New South Wales	26 Sep 2017	AustLII
Trustees of the Property of Morris (Bankrupt) v Morris (Bankrupt)	[2016] FCA 846	Federal Court of Australia	Australia - Commonwealth	22 Jul 2016	AustLII		3
Bradmore v Allen	[2012] SADC 51	District Court of South Australia	Australia - South Australia	24 Apr 2012	AustLII
GSTR 2012/D2 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis	[2012] ATODGSTR GSTR2012/D2	Australian Taxation Office	Australia - Commonwealth	29 Feb 2012	AustLII
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis	[2012] ATOGSTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis	[2012] ATOGSTR GSTR2012/4	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Noza Holdings Pty Ltd v Commissioner of Taxation	[2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII		16
National Mutual Life Association of Australia Ltd v Commissioner of State Taxation	[2010] SASC 261; [2010] ATC 20-213	Supreme Court of South Australia	Australia - South Australia	25 Aug 2010	AustLII		1
Re TSC 2000 Pty Ltd and Commissioner of Taxation	[2007] AATA 1629; (2007) 66 ATR 945	Administrative Appeals Tribunal	Australia	3 Aug 2007	AustLII		4
PR 2006/71W - Income tax: taxation treatment of premiums paid and received in relation to American International Assurance Co (Australia) Ltd's Priority Protection 'Money Back Term Benefit' plan	[2006] ATOPR PR2006/71W	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2006	AustLII
PR 2006/71W - Income tax: taxation treatment of premiums paid and received in relation to American International Assurance Co (Australia) Ltd's Priority Protection 'Money Back Term Benefit' plan	[2006] ATOPR 71	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2006	AustLII
Re Drummond and Federal Commissioner	[2004] AATA 1342; 58 ATR 1119	Administrative Appeals Tribunal	Australia	16 Dec 2004	AustLII		1
Burnie Port Corporation Pty Ltd v Bank of Western Australia Ltd	[2003] TASSC 73; (2003) 12 Tas R 277	Supreme Court of Tasmania	Australia - Tasmania	22 Aug 2003	AustLII		2
AMP Life Ltd v Commissioner of State Revenue	[2003] VSC 198; (2003) 53 ATR 54	Supreme Court of Victoria	Australia - Victoria	12 Jun 2003	AustLII		5
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR TR2002/16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR TR2002/15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Benson v Cook	[2001] FCA 1684; (2001) 114 FCR 542	Federal Court of Australia	Australia - Commonwealth	30 Nov 2001	AustLII		10
Official Trustee in Bankruptcy v Trevor Newton Small Superannuation Fund Pty Ltd	[2001] FCA 1267; 114 FCR 160; 186 ALR 84	Federal Court of Australia	Australia - Commonwealth	6 Sep 2001	AustLII		6
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		96
Cook (Trustee), In the matter of Benson	[2000] FCA 1777	Federal Court of Australia	Australia - Commonwealth	12 Dec 2000	AustLII		1
FCT v Broken Hill Pty Co Ltd	[2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507	Federal Court of Australia	Australia - Commonwealth	18 Oct 2000	AustLII		38
Broken Hill Pty Co Ltd v Commissioner of Taxation	[1999] FCA 1628	Federal Court of Australia	Australia - Commonwealth	23 Nov 1999	AustLII		3
Oceanic Life Ltd v Chief Commissioner of Stamp Duties	[1999] NSWCA 416; 154 FLR 129; (1999) 168 ALR 211; 11 ANZ Insurance Cases 90-106; 43 ATR 158	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Nov 1999	AustLII		55
IW v City of Perth (People Living with AIDs case)	[1997] HCA 30; (1997) 191 CLR 1; (1997) 146 ALR 696; (1997) 94 LGERA 224; (1997) 71 ALJR 943; [1997] EOC 92-892; (1997) 13 Leg Rep 12	High Court of Australia	Australia - Commonwealth	31 Jul 1997	AustLII		850
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation	[1996] FCA 1284	Federal Court of Australia	Australia - Commonwealth	1 Mar 1996	AustLII
TR 96/2 - Income tax: taxation implications of arrangements known as financial insurance and financial reinsurance	[1996] ATOTR TR96/2	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/2 - Income tax: taxation implications of arrangements known as financial insurance and financial reinsurance	[1996] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
GFT Australia Pty Ltd v Collector of Customs	[1995] FCA 1087; (1995) 56 FCR 30; (1995) 128 ALR 219; 21 AAR 107	Federal Court of Australia	Australia - Commonwealth	24 Feb 1995	AustLII		3
Australian Health Insurance Association Ltd v Esso Australia Pty Ltd	[1993] FCA 376; (1993) 41 FCR 450; (1993) 116 ALR 253; (1993) 7 ANZ Insurance Cases 61-195	Federal Court of Australia	Australia - Commonwealth	12 Aug 1993	AustLII		33

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Operating and Finance Leases in an Income Tax Context"	[2008] JlATaxTA 4	Hart, Geoffrey	Australia	circa 2008	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Australian and Overseas Insurance Co Ltd	(1988) 8 FLR 403		Australia	circa 1988	Legal Online / Westlaw		2
Marac Life Assurance Ltd v Commissioner of Inland Revenue	[1986] 1 NZLR 694; 4 ANZ Insurance Cases 74,385		New Zealand	circa 1986	LexisNexis		85
Australian Mutual Provident Society v Chaplin	[1978] UKPC 7; (1978) 18 ALR 385; (1978) 52 ALJR 407; 44 SAIR 354	Privy Council	Australia - South Australia	14 Mar 1978	BAILII		358
Massey v Crown Life Insurance Co	[1977] EWCA Civ 12; [1978] 2 All ER 576; [1978] IRLR 31; [1978] 1 WLR 676; [1978] ICR 590	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Nov 1977	BAILII		259
Commissioner of Stamp Duties (NSW) v Jones	[1971] HCA 67; (1971) 125 CLR 511; 46 ALJR 50; 2 ATR 641; [1971] AEGR 66	High Court of Australia	Australia - Commonwealth	9 Dec 1971	AustLII		7
Carter, Re	[1963] Qd R 45; [1963] ALR 176; (1962) 19 ABC 144		Australia - Queensland	circa 1963	LexisNexis AU		9
Lin, Re; Law v Lin	[1960] ALR 733; (1960) 18 ABC 142		Australia	circa 1960	LexisNexis AU		4
Wilson v Wilson's Tile Works Pty Ltd	(1960) 104 CLR 328		Australia - Commonwealth	circa 1960	Legal Online / Westlaw		214
National Mutual Life Association of Australasia Ltd v FCT	[1959] HCA 6; (1959) 102 CLR 29; [1959] ALR 523; 11 ATD 523; 33 ALJR 16; (1959) 7 AITR 368	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		36
Re Packer	(1958) 18 ABC 97		Australia	circa 1958			6
Insurance Commissioner v Associated Dominions Assurance Society Pty Ltd	[1953] HCA 94; (1953) 89 CLR 78	High Court of Australia	Australia - Commonwealth	16 Dec 1953	AustLII		41
Re Wood (decd); ACF & Shirleys Fertilizers Ltd v Wood	[1949] St RQd 17		Australia - Queensland	circa 1949			3
Re Nakashidze (No 2)	[1948] 2 DLR 522			circa 1948			2
Commonwealth Homes & Investment Co Ltd, In re	[1943] SAStRp 18; [1943] SASR 211		Australia - South Australia	14 Jun 1943	AustLII		24
Kerr, In re	[1943] SAStRp 14; [1943] SASR 8		Australia - South Australia	17 May 1943	AustLII		10
Pratt v Cook, Son & Co (St Paul's) Ltd	[1940] AC 437		United Kingdom	circa 1940	LexisNexis / Westlaw		9
Ackland, Re; Ackland, Ex p	(1939) 11 ABC 60		Australia	circa 1939			6
Guardian Trust and Executors Co of New Zealand v Watkins NZCA	[1938] NZGazLawRp 121; [1938] NZLR 847; (1938) 38 GLR 542	New Zealand Gazette Law Reports	New Zealand	7 Oct 1938	NZLII		4
Trade Indemnity Co Ltd v Workington Harbour and Dock Board	[1937] AC 1		United Kingdom	circa 1937	LexisNexis / Westlaw		30
Tayler and Ries, Ltd v Clift, NO	1935 GWL 1		South Africa - Cape of Good Hope	circa 1935			2
Re Farley; Holden v Johnson	[1933] ArgusLawRp 50; [1933] VicLawRp 31; [1933] VLR 271; (1933) 39 ALR 396	Argus Law Reports	Australia	16 Jun 1933	AustLII		9
Lloyd v Public Trustee (NSW)	[1930] ArgusLawRp 79; 44 CLR 312; 37 ALR 10; 3 ABC 8	Argus Law Reports	Australia - Commonwealth	23 Nov 1930	AustLII		3
Crothers, Crothers;; Crothers v, In re	[1929] VicLawRp 48; [1930] VLR 49; [1929] ALR 242		Australia - Victoria	9 Sep 1929	AustLII		13
Hall, Re	11 Tas LR 46		Australia - Tasmania	14 May 1915	AustLII		2
Gould v Curtis	[1912] UKLawRpKQB 25; (1912) 1 KB 635		United Kingdom	6 Mar 1912	CommonLII		4
General Accident Assurance Corporation Ltd v Inland Revenue Commissioners	(1906) 8 SC 477		United Kingdom - Scotland	circa 1906			5
Anderson v Egan	[1905] HCA 44; 3 CLR 269; 12 ALR 33	High Court of Australia	Australia - Commonwealth	25 Oct 1905	AustLII		10
Prudential Insurance Co v Inland Revenue Commissioners	[1904] UKLawRpKQB 138; [1904] 2 KB 658		United Kingdom	5 Jul 1904	CommonLII		64
Jenkins v Brahe & Gair	[1902] VicLawRp 23; (1902) 27 VLR 643; 23 ALT 194		Australia - Victoria	19 Mar 1902	AustLII		9
Abrahams v Scales	[1899] ArgusLawRp 159; (1899) 5 ALR 313		Australia	4 Dec 1899	AustLII		47
Donaldson, In the Matter of	[1889] SALawRp 23; (1889) 23 SALR 141		Australia - South Australia	5 Nov 1889	AustLII		9
British India Steam Navigation Co v Commissioners of Inland Revenue	[1881] UKLawRpKQB 40; 7 QBD 165; 50 LJQB 517	Queen's Bench	United Kingdom	17 Mar 1881	CommonLII		15
Este, Re; Official Receiver v Paton	11 ABC 179		Australia	circa 1959			2