LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

TR 2005/16 - Income tax: Pay As You Go - withholding from payments to employees   flag 

[2005] ATOTR TR2005/16
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.2, s3.5
A New Tax System (Australian Business Number) Act 1999 (Cth) s8, s41
Bankruptcy Act 1966 (Cth) s12, s35, s40, s45, s60
Taxation Administration Act 1953 (Cth) s12

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of State Taxation v Roy Morgan Research Centre Pty Ltd [2004] SASC 288; (2004) 90 SASR 12; 57 ATR 148 Supreme Court of South Australia Australia - South Australia 17 Sep 2004 AustLII flag 26
Abdalla v Viewdaze Pty Ltd [2003] AIRC 927971; (2003) 122 IR 215; (2003) 53 ATR 30 Australian Industrial Relations Commission Australia circa 2003 AustLII flag 137
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
MacFarlane v Glasgow City Council [2000] UKEAT 1277_99_1705; [2001] IRLR 7 Employment Appeals Tribunal United Kingdom 17 May 2000 BAILII flag 40
Express and Echo Publications Ltd v Tanton [1999] EWCA Civ 949; [1999] IRLR 367; [1999] ICR 693 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Mar 1999 BAILII flag 114
Bowerman v Sinclair Halvorsen Pty Ltd [1999] NSWIRComm 21 New South Wales Industrial Relations Commission Australia - New South Wales 2 Feb 1999 AustLII flag 3
Commissioner of Taxation of the Commonwealth of Australia v De Luxe Red & Yellow Cabs Co-Operative (Trading) Society Ltd [1998] FCA 361; (1998) 82 FCR 507; (1998) 38 ATR 609 Federal Court of Australia Australia - Commonwealth 15 Apr 1998 AustLII flag 27
Southern Group Ltd v Smith (1997) 37 ATR 107 Australia circa 1997 Legal Online / Westlaw flag 6
McLean v Commissioner of Taxation (No 2) (1997) 78 FCR 140; (1997) 37 ATR 52 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 11
Roy Morgan Research Centre Pty Ltd v Commissioner of State Revenue (Vic) [1997] VICSC 515; (1997) 37 ATR 528; 12 VAR 314; 97 ATC 5,070 Supreme Court of Victoria - Court of Appeal Australia - Victoria circa 1997 AustLII flag 67
Roy Morgan Research Centre Pty Ltd v Commissioner of State Revenue (Vic) (1996) 33 ATR 361; 96 ATC 4,767 Australia circa 1996 Legal Online / Westlaw flag 13
Vabu Pty Ltd v FCT (1996) 33 ATR 537 Australia circa 1996 Legal Online / Westlaw flag 79
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
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
Sharrment Pty Ltd v Official Trustee [1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 302
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
Payroll Tax, Commissioner of (Vic) v Mary Kay Cosmetics Pty Ltd [1982] VicRp 87; [1982] VR 871; (1982) 13 ATR 360 Australia - Victoria 24 Jun 1982 AustLII flag 44
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
Australian Mutual Provident Society v Chaplin [1978] UKPC 7; (1978) 18 ALR 385; (1978) 52 ALJR 407; 44 SAIR 354 Privy Council Australia - South Australia 14 Mar 1978 BAILII flag 358
Massey v Crown Life Insurance Co [1977] EWCA Civ 12; [1978] 2 All ER 576; [1978] IRLR 31; [1978] 1 WLR 676; [1978] ICR 590 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Nov 1977 BAILII flag 259
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
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
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 529
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265; (1966) 14 ATD 333; 10 AITR 290 Australia circa 1966 flag 141
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
Zuijs v Wirth Brothers Pty Ltd [1955] HCA 73; (1955) 93 CLR 561; [1956] ALR 123 High Court of Australia Australia - Commonwealth 15 Dec 1955 AustLII flag 369
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
Scheepvaart N v v Slatford [1953] 1 QB 248; [1952] 1 All ER 314 United Kingdom circa 1953 LexisNexis / Westlaw flag 126
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
Stevenson Jordan and Harrison Ltd v MacDonald and Evans [1952] 1 TLR 101; [1952] WN 7 United Kingdom circa 1952 LexisNexis flag 96
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
Montreal v Montreal Locomotive Works [1946] UKPC 44; [1947] 1 DLR 161; [1946] 3 WWR 748 Privy Council Canada 24 Oct 1946 BAILII flag 94
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
538 FCR 456 538 FCR 456 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 1
57 Atr 147 57 ATR 147 Australia Legal Online / Westlaw flag 2
29 ALR 521 29 ALR 521 Australia LexisNexis AU flag 4

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback