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Commissioner for Superannuation v Miller

Commissioner for Superannuation v Miller

Case [1985] FCA 445 6 September 1985

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Grounds of appeal

[14] The appellant contends that the primary judge erred in finding that the respondent had discharged the onus of establishing the matters required under the relevant provision.

[15] It was submitted that his Honour failed to give adequate weight to the evidence of the second witness, and that the findings of fact were not reasonably open on the material before the Court.

[16] The respondent, for its part, submits that no error is disclosed, and that the conclusions reached were well within the range of outcomes available to the primary judge.

Consideration

[17] It is convenient to deal first with the question of construction, as the resolution of that issue informs the remaining grounds advanced by the appellant.

[18] For the reasons that follow, we are of the view that the appeal should be allowed in part and the matter remitted for further determination.

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Details

AGLC: Commissioner for Superannuation v Miller [1985] FCA 445
Case: [1985] FCA 445
Decision Date: 6 Sep 1985

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Citations

44

AGLC Citation

Commissioner for Superannuation v Miller [1985] FCA 445

Most Recent Citation

Sydney Catchment Authority v Bailey (No 2) [2007] NSWLEC 191

Cases citing this decision · 44 of 44 shown

Abbott Builders (Qld) Pty Ltd v Forrest
[2023] QCATA 141 Para 18

…e thing and another. They do not necessarily require a casual (sic) relationship between the two things: see Commissioner for Superannuation v Miller (1985) 8 FCR 153 at 154, 160, 163. They may be used to describe a relationship with a contemplated future event: see Koppen v Commissioner for Community Relations (19…
Southern Cross Community Health Care Pty Ltd v Chief Commissioner of State Revenue
[2021] NSWSC 1317

…ssioner for Superannuation v Miller (1985) 8 FCR 153 Deputy Commissioner of Taxation v Clark (2003) 57 NSWLR 113; [2003] NSWCA 91 Drayton v Martin (1996) 67 FCR 1 Fair Work Ombudsman v Quest South Perth Holdings Pty Ltd (2015) 228 FCR 346; [2015] FCAFC 37 Grain Growers Ltd v Chief Commissioner State Revenue (NSW) (…
State of Queensland v Noble
[2018] QSC 59 Para 12

…’ has on many occasions been said to be of considerable width, satisfied by a link or an association ( Commissioner for Superannuation v Miller (1985) 8 FCR 153) or a relationship ( Our Town FM Pty Ltd v Australian Broadcasting Tribunal [No 1] (1987) 16 FCR 465; Drayton v Martin (1996) 137 ALR 145) and summed-up in…
Powell v Queensland University of Technology
[2017] QCA 200 Para 23

…35 (Toohey J), Director-General of Social Services v Hales (1983) 47 ALR 281 at 309 – 310 (Lockhart J) and Minister for Superannuation v Miller (1985) 63 ALR 237 at 250 (Pincus J).…
Shire of Toodyay v Merrick
[2016] WASC 29 Para 8

…onship between the two things: see North Eastern Railway Co v Furness Shipbuilding Co Ltd (1934) 50 TLR 257; Commissioner for Superannuation v Miller (1985) 8 FCR 153, 154, 160, 163; Our Town FM Pty Ltd v Australian Broadcasting Tribunal (1987) 16 FCR 465, 479, 480 … While there is no easy test for the nature or ex…
Krimbogiannis v Fallshaw (Investments) Pty Ltd
[2015] NSWCATCD 155

…e words 'in connexion with' ... do not necessarily require a causal relationship between the two things: see Commissioner for Superannuation v Miller [1985] FCA 445 ; (1985) 8 FCR 153 at 154, 160, 163; [1985] FCA 445 ; 63 ALR 237 at 238, 244, 247. They may be used to describe a relationship with a contemplated fu…
Jobson v The Owners - Strata Plan No. 66870
[2015] NSWSC 776

…” has on many occasions been said to be of considerable width, satisfied by a link or an association ( Commissioner for Superannuation v Miller (1985) 8 FCR 153) or a relationship ( Our Town FM Pty Limited v Australian Broadcasting Tribunal [No.1] (1987) 16 FCR 465; Drayton v Martin (1996) 137 ALR 145) and summed-u…
JCS Cost Management Limited v Johnston
[2014] NZHC 2718

…one thing and another. They do not necessarily require a causal relationship between the two things: see Commissioner for Superannuation v Miller (1985) 8 FCR 153 at 154, 160, 163. They may be used to describe a relationship with a contemplated future event: see Koppen v Commissioner for Community Relations (1986)…
Bina v ISS Property Services Pty Ltd
[2013] NSWWCCPD 72 Para 2

…any causal relationship between the two conditions and we agree that this is the correct approach (c.f. Commissioner of Superannuation v Miller [1985] FCA 445; (1985) 8 FCR 153).”…
Council of the New South Wales Bar Association v Costigan
[2013] NSWCA 407 Para 2

…een one thing and another. They do not necessarily require a causal relationship between the two things: see Commissioner for Superannuation v Miller (1985) 8 FCR 153 at 154, 160, 163. They may be used to describe a relationship with a contemplated future event: see Koppen v Commissioner for Community Relations (19…
R v Tranter
[2013] SASCFC 61 Para 22

…another. They do not necessarily require a causal relationship between the two things: see Commissioner for Superannuation v Miller (1985) 8 FCR 153 at 154, 160, 163. They may be used to describe a relationship with a contemplated future even: see Koppen v Commissioner for Community Relations (1986) 11 FCR 360 at 3…
Civil Properties Pty Ltd v Miluc Pty Ltd
[2011] WASCA 195

…Civil Properties Pty Ltd v Miluc Pty Ltd [2010] WADC 116 Commissioner for Superannuation v Miller (1985) 8 FCR 153 Devries v Australian National Railways Commission [1993] HCA 78; (1993) 177 CLR 472 Flotilla Nominees Pty Ltd v Western Australian Land Authority [2003] WASC 122 (S); (2003) 28 WAR 95 Fountain Selected…
CEPU v Thiess Pty Ltd
[2011] FCA 1020 Para 20

…s on many occasions been said to be of considerable width, satisfied by a link or an association ( Commissioner for Superannuation v Miller (1985) 8 FCR 153) or a relationship ( Our Town FM Pty Ltd v Australian Broadcasting Tribunal [No 1] (1987) 16 FCR 465; Drayton v Martin (1996) 137 ALR 145) and summed-up in the…
JP Morgan Australia Ltd v Consolidated Minerals Pty Ltd
[2011] NSWCA 3 Para 2

…The words 'in connexion with'...do not necessarily require a causal relationship between the two things: see Commissioner for Superannuation v Miller (1985) 8 FCR 153 at 154, 160, 163 ; 63 ALR 237 at 238, 244, 247. They may be used to describe a relationship with a contemplated future event: see Koppen v Commission…
EW
[2010] WASAT 91 Para 14

…rds 'in connection with' … do not necessarily require a casual relationship between the two things: see Commissioner for Superannuation v Miller (1985) 8 FCR 153 at [154], [160], [163]; 63 ALR 237 at 238, [244] and [247]. They may be used to described [sic] a relationship with a contemplated future event: see Koppe…
Selected Seeds P/L v QBEMM P/L
[2009] QCA 286

…e thing and another. They do not necessarily require a casual (sic) relationship between the two things: see Commissioner for Superannuation v Miller (1985) 8 FCR 153 at 154, 160, 163. They may be used to describe a relationship with a contemplated future event: see Koppen v Commissioner for Community Relations (19…
Materials Fabrication Pty Ltd v Baulderstone Pty Ltd
[2009] VSC 405

…n with" has on many occasions been said to be of considerable width, satisfied by a link or an association ( Commissioner for Superannuation v Miller [1985] FCA 445; (1985) 8 FCR 153) or a relationship ( Our Town FM Pty Ltd v Australian Broadcasting Tribunal [No 1] [1987] FCA 301; (1987) 16 FCR 465; Drayton v Mar…
Nolan v MBF Investments Pty Ltd
[2009] VSC 244

…th” has on many occasions been said to be of considerable width, satisfied by a link or an association ( Commissioner for Superannuation v Miller [1985] FCA 445; (1985) 8 FCR 153) or a relationship ( Our Town FM Pty Ltd v Australian Broadcasting Tribunal [No 1] [1987] FCA 301; (1987) 16 FCR 465; Drayton v Martin…
Shepherds Producers Co-operative Limited v John Scott Lamont
[2009] NSWSC 294

…Authority of NSW (1982) 149 CLR 337 Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 Commissioner for Superannuation v Miller [1985] FCA 445; (1985) 8 FCR 153 Daniel v Manly Municipal Council (1975) 34 LGRA 14 Dowell Australia Ltd v Triden Contractors Pty Ltd [1982] 1 NSWLR 508 Drayton v M…
Davies v Protective Commissioner (GD)
[2008] NSWADTAP 59

…FCR 271 Collector of Customs v Pressure Tankers Pty Ltd and Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 Commissioner for Superannuation v Miller (1985) 8 FCR 153 Fightvision Pty Ltd v Onisforou (1999) 47 NSWLR 473 Lloyd v Veterinary Surgeons Investigating Committee (2005) 64 NSWLR 245 Maxwell v Murphy (1957) 9…
Butler v St John of God Health Care Inc
[2008] WASCA 174 Para 10

…onship between the two things: see North Eastern Railway Co v Furness Shipbuilding Co Ltd (1934) 50 TLR 257; Commissioner for Superannuation v Miller (1985) 8 FCR 153, 154, 160, 163; Our Town FM Pty Ltd v Australian Broadcasting Tribunal (1987) 16 FCR 465, 479, 480. And the words 'in respect of' have the widest pos…
Re Hres and Australian Securities and Investments Commission
[2008] AATA 707

…y Ltd v Ngunnawal Local Aboriginal Land Council (2004) 12 BPR 22,319 Commissioner for Superannuation v Miller (1985) 8 FCR 153 Our Town FM Pty Ltd v Australian Broadcasting Tribunal [No 1] (1987) 16 FCR 465 Drayton v Martin (1996) 137 ALR 145 Nanaimo Community Hotel Ltd v Board of Referees [1945] 3 DLR 225 Perlman…
QBE Insurance Ltd v Nguyen
[2008] SASC 138 Para 8

…d another. They do not necessarily require a causal relationship between the two things: see Commissioner for Superannuation v Miller (1985) 8 FCR 153 at 154, 160, 163. They may be used to describe a relationship with a contemplated future even: see Koppen v Commissioner for Community Relations (1986) 11 FCR 360 at…
Nguyen v QBE Insurance Ltd
[2007] SASC 320 Para 25

…g and another. They do not necessarily require a causal relationship between the two things: see Commissioner for Superannuation v Miller (1985) 8 FCR 153 at 154 160 and 163. They may be used to describe a relationship with a contemplated future even: see Koppen v Commissioner for Community Relations (1986) 11 FCR…
Ffrench v Sestili
[2007] SASC 241 Para 4

…een one thing and another. They do not necessarily require a causal relationship between the two things: see Commissioner for Superannuation v Miller (1985) 8 FCR 153 at 154, 160, 163. They may be used to describe a relationship with a contemplated future even: see Koppen v Commissioner for Community Relations (198…
Sydney Catchment Authority v Bailey (No 2)
[2007] NSWLEC 191

…l, NSWLEC, Pearlman J, 28 July 1998, unreported; Commissioner for Superannuation v Benham (1989) 22 FCR 413; Commissioner for Superannuation v Miller (1985) 8 FCR 153; Commonwealth Superannuation Scheme Board of Trustees v Kitching (2004) 139 FCR 272; Cooper Brooks (Wollongong) Pty Ltd v Federal Commissioner of Tax…
Commonwealth of Australia v Shaw
[2006] NSWCA 209

…(1973) AC 518 Collector of Customs v Cliffs Robe River Iron Associates (1985) 7 FCR 271 Commissioner for Superannuation v Miller (1985) 8 FCR 153 Commonwealth of Australia v Smith [2005] NSWCA 478 CRA Ltd v Martignago (1996) 39 NSWLR 13 Dedousis v The Water Board (1994) 181 CLR 171 Drayton Coal Pty Ltd v Drain (22…
Nicholas Richard Whitlam v Insurance Australia Group Limited
[2005] NSWSC 83

…· It should be noted that in Commissioner for Superannuation v Miller (1985) 63 ALR 237, the Full Federal Court held that the words ‘connected with’ in the Superannuation Act 1976 (Cth) were ‘concerned with questions of causation.’ [per Davies J at 238, Beaumont J at 244 and Pincus J at 247]…
Phillips v Commissioner for Superannuation
[2005] FCAFC 2 Para 20

…e any causal relationship between the two conditions and we agree that this is the correct approach (c.f. Commissioner of Superannuation v Miller (1985) 8 FCR 153).…
Commonwealth Superannuation Scheme Board of Trustees v Kitching
[2004] FCAFC 299 Para 35

…In Commissioner for Superannuation v Miller (1985) 8 FCR 153 (“ Miller ”) a Full Court (Davies, Beaumont and Pincus JJ) dealt with the question of whether a decision of the Administrative Appeals Tribunal (“the AAT”) on the effect of s 66(2)(c) of the 1976 Act involved an error of law.…
Commonwealth Superannuation Scheme Board of Trustees v Kitching
[2004] FCA 605 Para 5

…So much was stated by Davies J in Commissioner for Superannuation v Miller (1985) 8 FCR 153, ( at 154-155): ‘In the context, it appears to me that the words “connected with” were introduced to deal with the circumstance where the early retirement arises not from the medical condition which existed at the time the e…
Inquest into the death of Mansur La ibu
[2004] NTMC 20

…ds 'in connection with' . . . do not necessarily require a causal relationship between the two things: see Commissioner for Superannuation v Miller (1985) 8 FCR 153 at 154, 160, 163; 63 ALR 237 at 238, 244, 247. They may be used to describe a relationship with a contemplated future event: see Koppen v Commissioner…
Phillips and Commissioner for Superannuation
[2003] AATA 11 Para 1

…e referred to the decision of Davies J in Cocks v Commissioner for Superannuation (1990) 21 ALD 297 at 305-6 and to the decision of the Full Court in Commissioner for Superannuation v Miller (1986) 8 FCR 153. He submitted that the use of the term "connected with" is that of a real and substantial link or association and not a matter that require…
Covecorp Constructions P/L v Indigo Projects Pty Ltd
[2002] QSC 322

…n, requiring merely a relation between one thing and another. They do not necessarily require a causal relationship between the two things: see Commissioner for Superannuation v Miller (1985) FCR 153 at 154, 160, 163. They may be used to describe a relationship with a contemplated future event: see Koppen v Commissioner for Community Relations (…
Re Greer and Defence Force Retirement and Death Benefits Authority
[2001] AATA 186

…or the Commissioner to form his own opinion of what the retirement incapacity was. (See also Beaumont J in Commissioner for Superannuation v Miller (1985) 8 FCR 153; 63 ALR 237 at page 160 (FCR); 244 (ALR). Incapacity is the inability to do something. A person may have a certain capacity for an activity and as long…
Education Department of Western Australia v Morgan
[2000] WASCA 291

…v Fremantle Harbour Trust (1929) 42 CLR 320 at 331 Canale v Commissioner of Main Roads (1982) 1 WCR (WA) 163 Commissioner for Superannuation v Miller (1985) 8 FCR 153 F & T Grassi Pty Ltd v Ellendale Estate Pty Ltd [1985] WAR 294 Fenton (Pauper) v J Thorley & Co Limited [1903] AC 443 Hatzimanolis v ANI Corporation…
Bromley v Forestry Commission of NSW; Sweetman v Forestry Commission of NSW
[1999] NSWSC 791

…of s30E(3) that the costs referred to in s30E(2)(b) and (c) are to be as determined by the Commission is a highly significant requirement. It was submitted that the word “determine” is used elsewhere in Part 3 of the Act to confer a discretion on the Commission (s30B and s30D). It is submitted that its use in s30E…
AB v Commissioner of Taxation
[1998] FCA 1116

…v Gungor (1982) 42 ALR 209 at 220; Director-General of Social Services v Hales (1983) 47 ALR 281 at 309-10; Commissioner for Superannuation v Miller (1985) 8 FCR 153 at 165-6 and TNT Skypak International (Aust) Pty Ltd v FCT (1988) 19 ATR 1067 at 1072; 82 ALR at 181). But there are cases where the resolution of th…
Perrett v Commissioner for Superannuation
[1991] FCA 361

…e "more than the possibility of a causal connection between psoriasis and psoriatic arthritis". Interpreting Commissioner for Superannuation v Miller (1985) 8 FCR 153 as a decision that the words "connected with" in s.66(2)(c) referred to a causal relationship, the Tribunal concluded that para.(c) did not apply. Mr…
Cocks, D.H. v Commissioner for Superannuation
[1990] FCA 429

…there is a difference between a medical condition and an incapacity. Thus, in Commissioner for Superannuation v. Miller (1985) 8 F.C.R. 153 at p.158, Mrs Miller had been retired in these terms:- "In accordance with the provisions of By-Law 156 of the Telecommunications Act of 1975, approval is given…
Commissioner for Superannuation v Benham
[1989] FCA 111

…The Tribunal was of the view that the decision of this Court in Commissioner for Superannuation v Miller (1985) 8 FCR 153 established that, in order to bring a case within what might be called the second limb of s.66(2)(c), the connection between the two medical conditions, i.e. that referred to in the benefit clas…
Jolley v Federal Commissioner of Taxation
[1989] FCA 64

…Commissioner for Superannuation v. Miller (1985) 8 FCR 153…
Commissioner for Superannuation v Benham, C.M
[1988] FCA 190

…detail to the judgments of the members of the Full Court of this Court (Davies, Beaumont and Pincus JJ.) in Commissioner for Superannuation v. Miller (1985) 8 FCR 153. The question for its decision was then identified as being "whether the posture adopted by the applicant (respondent), the event that linked her cer…
Re Kwan; ex parte Hastings Deering (Solomon Islands) Ltd
[1987] FCA 275

…under s.16, the Commissioner could put the file aside for as long as his lack of resources compelled him to do so (in this case, and in Miller's Case (1985) 63 ALR 237 at p.245, more than two years) and, upon discovery of the employee's death, seek to invoke the restrictive provisions of s.16(10). Parliament may be…

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