Your shopping cart is empty

The ATO has issued a Decision Impact Statement in relation to the decision of the Full Federal Court in Interhealth Energies Pty Ltd as Trustee of the Interhealth Superannuation Fund v FCT [2012] FCAFC 185.

The case concerned whether the trustee of a superannuation fund had complied with its undertaking under s 262A of the Superannuation Industry Supervision Act 1993 (SISA). In addition, on appeal, and for the first time, the trustee also argued that the Commissioner was not the statutory regulator of the fund.

The Full Federal Court applied established case law in refusing Interhealth's application to advance a ground on appeal that was not raised at first instance. While not needing to decide the matter, the Full Court's expressed the view that "Interhealth’s contention that the Commissioner was not the appropriate regulator at the date in question cannot be accepted".


Media Release Search
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To