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Re Dibarr Pty Ltd and FCT   flag  4

[2004] AATA 1030; 57 ATR 1183
Administrative Appeals Tribunal
Australia
1st October, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
BRMJCQ Pty Ltd v FCT [2010] AATA 311; 79 ATR 220; [2010] ATC 10-135 Administrative Appeals Tribunal Australia 29 Apr 2010 AustLII flag 6
Cooper v Commissioner of Taxation [2010] AATA 215; [2010] ATC 10-130; (2010) 78 ATR 669 Administrative Appeals Tribunal Australia 29 Mar 2010 AustLII flag 2
Nguyen and Commissioner of Taxation [2005] AATA 876; 60 ATR 1178 Administrative Appeals Tribunal Australia 9 Sep 2005 AustLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Resolving the Personal Services Income Dilemma in Australia: an Evaluation of Alternative Anti-Avoidance Measures" (2007) 10 Journal of Australian Taxation 53 Pennicott, Scott Australia circa 2007 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth)
Income Tax Assessment Act 1936 (Cth) s18, s65
Income Tax Assessment Act 1997 (Cth) s2.5, s6.5, s8.5
Taxation Administration Act 1953 (Cth) s5, s12, s15, s17, s18, s18
New Business Tax System (Alienation of Personal Services Income) Act 2000 (Cth)
Taxation Laws Amendment Act (No 6) 2001 (Cth) s1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Scimitar Systems Pty Ltd and Deputy Commissioner of Taxation [2004] AATA 720; 56 ATR 1162; 80 ALD 378 Administrative Appeals Tribunal Australia 6 Jul 2004 AustLII flag 6
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Commissioner of Taxation v Metaskills Pty Ltd [2003] FCA 766; (2003) 130 FCR 248; 53 ATR 346 Federal Court of Australia Australia - Commonwealth 23 Jul 2003 AustLII flag 17
Creaton Pty Ltd and Commissioner of Taxation [2002] AATA 1121; 51 ATR 1047 Administrative Appeals Tribunal Australia 1 Nov 2002 AustLII flag 1
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
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Baltic Shipping Co v Dillon [1993] HCA 4; (1993) 176 CLR 344; (1993) 111 ALR 289; (1993) 67 ALJR 228; [1993] ASC 58; [1993] Aust Contract Reports 90-022 High Court of Australia Australia - Commonwealth 10 Feb 1993 AustLII flag 788
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
Frank Lyon Co v United States 435 US 561; 98 SCt 1291; 55 L Ed 2d 550 United States Supreme Court United States 18 Apr 1978 WorldLII flag 100
Marshall v Whittaker's Building Supply Co [1963] HCA 26; (1963) 109 CLR 210; [1963] ALR 859; (1963) 37 ALJR 92 High Court of Australia Australia - Commonwealth 7 Aug 1963 AustLII flag 313
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
Short v J & W Henderson Ltd [1946] SC (HL) 24 House of Lords United Kingdom - Scotland circa 1946 flag 11
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
Hall & Barker, In re [1878] UKLawRpCh 129; (1878) 9 Ch D 538; 47 LJCh 621 Court of Chancery United Kingdom 28 Mar 1878 CommonLII flag 26

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