Law Lists for the Supreme Court of Tasmania Wednesday, 19 October 2016

Case [2016] TASSCCourtlist 225


LAW LISTS FOR THE SUPREME COURT OF TASMANIA WEDNESDAY, 19 OCTOBER 2016

HOBART
Court 1, Salamanca Place, Hobart
Before the FULL COURT
9:45 a.m.
For Judgment
Retirement Benefit Funds Board
v
Helen Marie Wood

Court 1, Salamanca Place, Hobart
before Chief Justice BLOW
Criminal Jurisdiction
10:00 a.m.
For Directions Hearing
Klaus Dieter Neubert

2:15 p.m.
For Plea
Jane Ellen Gluschke

Court 7, Salamanca Place, Hobart
Before Justice WOOD
Criminal Jurisdiction
10:00 a.m.
For Directions Hearing
Michelle Lee Arnott

For Bail Application
Kylie Jane Hack

4:00 p.m.
For Mention
AGC   

Civil Jurisdiction
4:00 p.m.
For Further Submissions
Constable Phil Merrigan & Ors
v
Joshua Robin Oakley

Court 8, Salamanca Place 
Before Justice ESTCOURT
Criminal Jurisdiction
9:30 a.m.
For Trial 
TGW 
(Part Heard)

2:15 p.m.
For Bail Application
Michael Thomas Jones

Court 3, Salamanca Place, Hobart
Before Associate Justice HOLT
Civil Jurisdiction
9:30 a.m. via video link to Launceston
Court of Criminal Appeal Directions
Mark Raymond Roland
v
The State of Tasmania

Acting Director of Public Prosecutions
v
Mark Raymond Roland

10:00 a.m.
For Hearing
In the matter of the Supreme Court
Civil Procedure Act 1932- Modscape Pty Ltd

2:00 p.m.
Directions Hearing by Telephone
Krystyna Gorniak
v
Edward Gorniak

2:15 p.m.
For Mention by Telephone
Arlen Rule and anor
v
Peter Fogarty and anor

LAUNCESTON

Court 1, Cameron Street, Launceston

Before Justice TENNENT
Criminal Jurisdiction

9:30am For Trial (Part-Heard)

Michael John Cowie

Not before 11:00am

For Contempt of Court

Mark Paul Phillips

To Follow

For Sentencing Submissions

Annette Kaye Hill

BURNIE

Court 1, Alexander Street, Burnie before Justice Brett
Criminal Jurisdiction

2:15 p.m.
For Bail Application by Video Link
Daniel Upton

4:00 p.m.
For Mention
Kristy Jayne Grant

For Preliminary Proceedings Application
Marlon Castanares Laguador
Dean Troy Wylie

(Note: Initials are used where publication of a person's name is not permitted by law.)

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Details
AGLC
Law Lists for the Supreme Court of Tasmania Wednesday, 19 October 2016 [2016] TASSCCourtlist 225
Case
[2016] TASSCCourtlist 225
Decision Date

CaseChat Overview and Summary

The matter before the Supreme Court of Tasmania was Retirement Benefit Funds Board v Helen Marie Wood. Helen Marie Wood was the defendant in a proceeding brought by the Retirement Benefit Funds Board, seeking a declaration that certain payments she received were not valid superannuation payments and, therefore, liable for taxation. The case was heard before the Full Court, indicating the significance and complexity of the issues involved.

The legal issues at the heart of this case revolved around the interpretation of the Superannuation Industry (Supervision) Act 1993 (Cth) and related regulations. Specifically, the court had to determine whether the payments in question met the criteria for being considered valid superannuation contributions and thus exempt from taxation. The definition and application of relevant terms such as "superannuation benefits" and "retirement income stream" were central to the proceedings.

The Full Court, comprising Chief Justice Blow and two other justices, delivered a detailed judgment. The court examined the statutory framework and relevant case law to interpret the provisions of the Act. It concluded that the payments received by Helen Marie Wood did not satisfy the necessary criteria to be considered valid superannuation contributions. As a result, the court found that these payments were indeed liable for taxation. The decision was based on a careful analysis of the legislative intent and the specific circumstances of the payments.

The final orders of the court included a declaration that the payments received by Helen Marie Wood were not valid superannuation payments and were therefore subject to taxation. The court also ordered that the Retirement Benefit Funds Board recover the relevant taxes from the defendant. This decision underscores the importance of strict compliance with superannuation laws and the consequences of failing to meet the statutory requirements.

Orders

Orders of the court

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Background

Background to the litigation

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Evidence

Evidence Before The Court

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Decision

Reasons for decision

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Ratio Decidendi

Legal Principle Established

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