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TR 2001/8 - Income tax: what is a personal services business   flag 

[2001] ATOTR TR2001/8
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Health Insurance Act (Cth) s3C, s10, s20, s87
1997 Act (Cth)
Public Service Act 1999 (Cth) s10, s15, s20, s25, s30, s60, s65
Taxation Administration Act 1953 (Cth) s25, s30

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hollis v Vabu Pty Ltd [2001] HCA 44; (2001) 207 CLR 21; (2001) 181 ALR 263; (2001) 75 ALJR 1356; (2001) 106 IR 80; (2001) 47 ATR 559; (2001) 50 AILR 4-476; [2001] Aust Torts Reports 81-615; (2001) 33 MVR 399 High Court of Australia Australia - Commonwealth 9 Aug 2001 AustLII flag 1027
Egan and Commissioner of Taxation [2001] AATA 449; (2001) 47 ATR 1180 Administrative Appeals Tribunal Australia 25 May 2001 AustLII flag 10
Wells and Commissioner of Taxation [2000] AATA 920; (2000) 45 ATR 1145 Administrative Appeals Tribunal Australia 23 Oct 2000 AustLII flag 3
Eastern Nitrogen Ltd v FCT [1999] FCA 1536; (1999) 43 ATR 112 Federal Court of Australia Australia - Commonwealth 5 Nov 1999 AustLII flag 12
Esso Australia Ltd v FCT 157 ALR 652; (1998) 40 ATR 76 Australia circa 1998 LexisNexis AU flag 9
Vabu Pty Ltd v FCT (1996) 33 ATR 537 Australia circa 1996 Legal Online / Westlaw flag 79
Behmer & Wright Pty Ltd and Commissioner of State Revenue (Vic), Re (1994) 28 ATR 1082 Australia circa 1994 Legal Online / Westlaw flag 9
FCT v Peabody (1994) 181 CLR 359; (1994) 28 ATR 344 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
World Book (Australia) Pty Ltd v FCT 108 ALR 510; (1992) 27 NSWLR 377; (1992) 23 ATR 412 Australia - New South Wales circa 1992 LexisNexis AU flag 55
Thiel v FCT [1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516 High Court of Australia Australia - Commonwealth 22 Aug 1990 AustLII flag 130
Re Porter; Re Transport Workers Union of Australia [1989] FCA 226; (1989) 34 IR 179 Federal Court of Australia Australia - Commonwealth 23 Jun 1989 AustLII flag 161
FCT v Arklay (1989) 22 FCR 298; (1989) 85 ALR 368; (1989) 20 ATR 276 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag 13
Stevens v Brodribb Sawmilling Co Pty Ltd [1986] HCA 1; (1986) 160 CLR 16; 63 ALR 513; (1986) 60 ALJR 194; [1986] Aust Torts Reports 80-000; [1986] ACL 36085 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 1561
Corporate Affairs Commission (SA) v Australian Central Credit Union [1985] HCA 64; (1985) 157 CLR 201; 61 ALR 236; (1985) 59 ALJR 785; 3 ACLC 792; 10 ACLR 59 High Court of Australia Australia - Commonwealth 3 Oct 1985 AustLII flag 82
(1984) 6 Ald 1 (1984) 6 ALD 1 Australia circa 1984 LexisNexis AU flag 1531
News Corporation Ltd v National Companies and Securities Commission [1984] FCA 446; (1984) 5 FCR 88; (1984) 57 ALR 550; (1984) 7 ALN N164 Federal Court of Australia Australia - Commonwealth circa 1984 AustLII flag 131
Codelfa Construction Pty Ltd v State Rail Authority of New South Wales [1982] HCA 24; (1982) 149 CLR 337; (1982) 41 ALR 367; (1982) 56 ALJR 459 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 3878
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2057
Reardon Smith Line Ltd v Hansen-Tangen [1976] 3 All ER 570; [1976] 1 WLR 989; [1976] 2 Lloyds Rep 621 United Kingdom circa 1976 LexisNexis flag 886
FCT v Barrett [1973] HCA 49; (1973) 129 CLR 395; (1973) 4 ATR 122; 47 ALJR 616; 2 ALR 65 High Court of Australia Australia - Commonwealth 2 Nov 1973 AustLII flag 166
Finance Facilities Pty Ltd v FCT [1971] HCA 12; (1971) 127 CLR 106; 45 ALJR 241; 2 ATR 194 High Court of Australia Australia - Commonwealth 12 Nov 1971 AustLII flag 387
Deputy Commissioner of Taxation v Rotary Offset Press Pty Ltd (1971) 45 ALJR 518; (1971) 2 ATR 411 Australia circa 1971 Legal Online / Westlaw flag 26
Re Z [1970] ALR 914; (1970) 15 FLR 420 Australia circa 1970 LexisNexis AU flag 11
SG, Re (1968) 11 FLR 326 Australia circa 1968 Legal Online / Westlaw flag 4
Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1967] EWHC QB 3; [1968] 2 QB 497; [1968] 1 All ER 433; [1968] 2 WLR 775 High Court of England and Wales United Kingdom - England and Wales 8 Dec 1967 BAILII flag 398
Lee v Evans [1964] HCA 65; (1964) 112 CLR 276; [1965] ALR 614; 38 ALJR 273 High Court of Australia Australia - Commonwealth 5 Nov 1964 AustLII flag 47
Radaich v Smith (1959) 33 ALJR 214 Australia circa 1959 flag 2
Neale v Atlas Products (Vic) Pty Ltd [1955] HCA 18; (1955) 94 CLR 419; [1955] ALR 426; 10 ATD 460 High Court of Australia Australia - Commonwealth 1 Apr 1955 AustLII flag 80
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
Boiler Inspection & Insurance Co of Canada v Sherwin-Williams Co of Canada Ltd [1951] AC 319 United Kingdom circa 1951 LexisNexis / Westlaw flag 21
Humberstone v Northern Timber Mills [1949] HCA 49; (1949) 79 CLR 389; [1949] ALR 985 High Court of Australia Australia - Commonwealth 16 Nov 1949 AustLII flag 397
Benninga (Mitcham) Ltd v Bijstra [1946] KB 58 United Kingdom circa 1946 LexisNexis / Westlaw flag 13
Queensland Stations Pty Ltd v FCT [1945] HCA 13; (1945) 70 CLR 539; [1945] ALR 273; (1945) 8 ATD 30 High Court of Australia Australia - Commonwealth 3 Aug 1945 AustLII flag 241
Martin v Martin [1941] NI 1 United Kingdom - Northern Ireland circa 1941 LexisNexis flag 4
Frost v Caslon [1929] 2 KB 138 United Kingdom circa 1929 LexisNexis / Westlaw flag 4
Nash v Lynde [1929] AC 158; (1928) 2 KB 93 United Kingdom circa 1929 LexisNexis / Westlaw flag 18
Weger v Boola Boola Petroleum and Gas Co [1923] ArgusLawRp 60; (1923) 29 ALR 322 Argus Law Reports Australia 15 Aug 1923 AustLII flag 24
Alloway, Re ex parte Official Assignee SC Palmerston North [1916] NZGazLawRp 55; [1916] NZLR 433; (1916) 18 GLR 327 New Zealand Gazette Law Reports New Zealand 10 Apr 1916 NZLII flag 2
Burt v Commissioner of Taxation [1912] HCA 74; (1912) 15 CLR 469 High Court of Australia Australia - Commonwealth 4 Nov 1912 AustLII flag 40
Ellis v Joseph Ellis & Co [1905] UKLawRpKQB 4; [1905] 1 KB 324 United Kingdom 16 Jan 1905 CommonLII flag 33
Macdougall v Paterson [1851] EngR 970; 11 CB 755; 21 LJCP 27; 138 ER 672 Court of Common Pleas United Kingdom circa 1851 CommonLII flag 104
561 FCR 101 561 FCR 101 Federal Court of Australia Australia circa 1968 Legal Online / Westlaw flag 2
Re Truscott and Repatriation Commission 48 ALD 359 Australia circa 1968 LexisNexis AU flag 1

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