Dental Corporation Pty Ltd v Moffet 26

[2020] FCAFC 118; 278 FCR 502

Federal Court of Australia

Australia - Commonwealth

16th July, 2020

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Trustee for the Peter Hatfield Trust and Commissioner of Taxation (Taxation)	[2024] AATA 3428	Administrative Appeals Tribunal	Australia	26 Sep 2024	AustLII
Armidale Jockey Club and Commissioner of Taxation (Taxation)	[2024] AATA 2726	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Illawarra Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2727	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Australian Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2728	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Clarence River Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2729	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Grenfell Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2730	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
S & H Investments Pty Ltd and Commissioner of Taxation	[2024] AATA 893	Administrative Appeals Tribunal	Australia	29 Apr 2024	AustLII
Scarati v Republic of Italy	[2023] FCA 1264	Federal Court of Australia	Australia - Commonwealth	20 Oct 2023	AustLII	1
Trustee for the Kitchen Unit Trust and Commissioner of Taxation (Taxation)	[2023] AATA 2831	Administrative Appeals Tribunal	Australia	5 Sep 2023	AustLII
JMC Pty Ltd v Commissioner of Taxation	[2023] FCAFC 76; 297 FCR 600	Federal Court of Australia	Australia - Commonwealth	23 May 2023	AustLII	25
Jamsek v ZG Operations Australia Pty Ltd (No 3)	[2023] FCAFC 48; 296 FCR 336	Federal Court of Australia	Australia - Commonwealth	24 Mar 2023	AustLII	8
TR 2023/4 - Income tax: pay as you go withholding - who is an employee?	[2023] ATOTR TR2023/4	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2023/4 - Income tax: pay as you go withholding - who is an employee?	[2023] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
JMC Pty Ltd v Commissioner of Taxation	[2022] FCA 750; (2022) 114 ATR 795	Federal Court of Australia	Australia - Commonwealth	29 Jun 2022	AustLII	49
Trustee For Virdis Family Trust t/a Rickard Heating Pty Ltd and Commissioner of Taxation	[2022] AATA 3	Administrative Appeals Tribunal	Australia	5 Jan 2022	AustLII	1
TR 2022/D3 - Income tax: pay as you go withholding - who is an employee?	[2022] ATODTR TR2022/D3	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Gambhir v Fastserv Solutions Pty Ltd	[2021] FedCFamC2G 211	Federal Circuit and Family Court of Australia - Division 2 General Federal Law	Australia - Commonwealth	11 Nov 2021	AustLII	1
E Group Security Pty Ltd v Chief Commissioner of State Revenue	[2021] NSWSC 1190	Supreme Court of New South Wales	Australia - New South Wales	22 Sep 2021	AustLII	9
ZG Operations Australia Pty Ltd v Jamsek	[2021] HCATrans 139	High Court of Australia	Australia - Commonwealth	1 Sep 2021	AustLII
Storer Family Trust and Commissioner of Taxation (Taxation)	[2021] AATA 1524	Administrative Appeals Tribunal	Australia	28 May 2021	AustLII
Moffett v Robin	[2021] NSWDC 211	District Court of New South Wales	Australia - New South Wales	28 May 2021	AustLII	3
MWWD and Commissioner of Taxation	[2020] AATA 4169	Administrative Appeals Tribunal	Australia	16 Oct 2020	AustLII	2
Leffanue v Southern Cross Community Health Care Pty Ltd	[2020] FWC 3122	Fair Work Commission	Australia	16 Sep 2020	AustLII	2
Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd	[2020] FCAFC 122; (2020) 279 FCR 631; (2020) 381 ALR 457	Federal Court of Australia	Australia - Commonwealth	17 Jul 2020	AustLII	36
Jamsek v ZG Operations Australia Pty Ltd	[2020] FCAFC 119; (2020) 279 FCR 114	Federal Court of Australia	Australia - Commonwealth	16 Jul 2020	AustLII	37

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The 'Entrepreneurship Approach' to Determining Employment Status: A Normative and Practical Critique"	(2021) 44 University of New South Wales Law Journal 1336	Bomball, Pauline	Australia	circa 2021	AustLII

Legislation Cited

Legislation Name	Provision
Constitution
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Fair Work Act 2009 (Cth)	s13, s14, s60, s86
Superannuation Guarantee (Administration) Act 1992 (Cth)	s12
Federal Court Rules 2011 (Cth)	s39.32
Long Service Leave Act 1955 (NSW)	s3, s4

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Racing Queensland Board v Commissioner of Taxation	[2019] FCA 509; 371 ALR 358	Federal Court of Australia	Australia - Commonwealth	12 Apr 2019	AustLII	4
Moffet v Dental Corporation Pty Ltd	[2019] FCA 344; (2019) 286 IR 21	Federal Court of Australia	Australia - Commonwealth	15 Mar 2019	AustLII	10
Tattsbet Ltd v Morrow	[2015] FCAFC 62; (2015) 233 FCR 46; (2015) 321 ALR 305; (2015) 249 IR 440	Federal Court of Australia	Australia - Commonwealth	11 May 2015	AustLII	148
ACE Insurance Ltd v Trifunovski	[2013] FCAFC 3; (2013) 295 ALR 407; (2013) 235 IR 115; (2013) 209 FCR 146	Federal Court of Australia	Australia - Commonwealth	25 Jan 2013	AustLII	132
Sidameneo (No 456) Pty Ltd v Alexander	[2011] NSWCA 418	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	21 Dec 2011	AustLII	36
On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation (No 3)	[2011] FCA 366; (2011) 214 FCR 82; (2011) 279 ALR 341; (2011) 206 IR 252; (2011) 83 ATR 137	Federal Court of Australia	Australia - Commonwealth	13 Apr 2011	AustLII	185
Symbion Medical Centre v Alexander	[2010] NSWSC 1047	Supreme Court of New South Wales	Australia - New South Wales	16 Sep 2010	AustLII	9
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	1027
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	1561
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	369

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