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TR 2022/3 - Income tax: personal services income and personal services businesses   flag 

[2022] ATOTR TR2022/3
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth) s177F, s318
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s1, s10, s15, s18

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Confidential and Commissioner of Taxation [2011] AATA 682 Administrative Appeals Tribunal Australia 30 Sep 2011 AustLII flag 2
Cameron and Commissioner of Taxation [2011] AATA 386 Administrative Appeals Tribunal Australia 6 Jun 2011 AustLII flag 4
Yalos Engineering Pty Ltd v FCT [2010] AATA 408; [2010] ATC 10-139 Administrative Appeals Tribunal Australia 3 Jun 2010 AustLII flag 2
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
Re Taneja and FCT [2009] AATA 87; 75 ATR 111; [2009] ATC 10-078 Administrative Appeals Tribunal Australia 11 Feb 2009 AustLII flag 10
Re Engineering Co and FCT [2008] AATA 934; 74 ATR 272 Administrative Appeals Tribunal Australia 21 Oct 2008 AustLII flag 6
Re Skiba and FCT [2007] AATA 1705; 67 ATR 682 Administrative Appeals Tribunal Australia 27 Aug 2007 AustLII flag 9
Metaskills Pty Ltd and Commissioner of Taxation [2005] AATA 647; 60 ATR 1055 Administrative Appeals Tribunal Australia 6 Jul 2005 AustLII flag 7
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
Egan and Commissioner of Taxation [2001] AATA 449; (2001) 47 ATR 1180 Administrative Appeals Tribunal Australia 25 May 2001 AustLII flag 10
Taxpayer and Commissioner of Taxation [2001] AATA 341; 47 ATR 1013 Administrative Appeals Tribunal Australia 24 Apr 2001 AustLII flag 2
Beadle v Director-General of Social Security [1984] AATA 176; (1985) 60 ALR 225; (1984) 1 AAR 362; (1985) 7 ALD 670; 26 SSR 321 Administrative Appeals Tribunal Australia 28 May 1984 AustLII flag 1101
Commissioner of Taxation v Fortunatow [2020] FCAFC 139 Federal Court of Australia Australia - Commonwealth 17 Aug 2020 AustLII flag 3
Douglass v Commissioner of Taxation [2019] FCA 1246 Federal Court of Australia Australia - Commonwealth 12 Aug 2019 AustLII flag 3
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 flag 132
Cameron v Commissioner of Taxation [2012] FCAFC 76; (2012) 202 FCR 301; (2012) 88 ATR 518 Federal Court of Australia Australia - Commonwealth 30 May 2012 AustLII flag 3
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 flag 185
FCT v Yalos Engineering Pty Ltd [2009] FCA 1569; [2009] ATC 20-154; (2009) 77 ATR 542 Federal Court of Australia Australia - Commonwealth 23 Dec 2009 AustLII flag 7
IRG Technical Services Pty Ltd v DCT [2007] FCA 1867; (2007) 165 FCR 57; 69 ATR 433 Federal Court of Australia Australia - Commonwealth 5 Dec 2007 AustLII flag 26
FCT v Dixon Consulting Pty Ltd [2006] FCA 1748; 65 ATR 290 Federal Court of Australia Australia - Commonwealth 15 Dec 2006 AustLII flag 5
Groth v Secretary, Department of Social Security [1995] FCA 989 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 11
Liedig v Commissioner of Taxation [1994] FCA 1058; (1994) 50 FCR 461; (1994) 121 ALR 561; (1994) 28 ATR 141 Federal Court of Australia Australia - Commonwealth 4 May 1994 AustLII flag 46
Liedig, HJ v Commissioner of Taxation [1994] FCA 236 Federal Court of Australia Australia - Commonwealth circa 1994 AustLII flag 2
Secretary, Department of Foreign Affairs and Trade v Styles [1989] FCA 342; (1989) 23 FCR 251; (1989) 88 ALR 621; (1989) 29 IR 281; [1989] EOC 92-265; (1989) 18 ALD 495 Federal Court of Australia Australia - Commonwealth 28 Aug 1989 AustLII flag 559
Tupicoff, Gulland, Bunting, RJ v FCT [1989] FCA 688 Federal Court of Australia Australia - Commonwealth circa 1989 AustLII flag 2
Bunting v Commissioner of Taxation (1989) 24 FCR 283; (1989) 90 ALR 427; (1989) 20 ATR 1579 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag 18
Tupicoff, Gary v The Commissioner of Taxation [1984] FCA 382 Federal Court of Australia Australia - Commonwealth 12 Dec 1984 AustLII flag 2
Tupicoff v FCT (1984) 4 FCR 505; (1984) 56 ALR 151; (1984) 15 ATR 1262 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 36
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
Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1; (2022) 275 CLR 165; (2022) 398 ALR 404; (2022) 96 ALJR 89; (2022) 312 IR 1; (2022) 178 ALD 304 High Court of Australia Australia - Commonwealth 9 Feb 2022 AustLII flag 324
ZG Operations Australia Pty Ltd v Jamsek [2022] HCA 2; (2022) 275 CLR 254; (2022) 398 ALR 603; (2022) 96 ALJR 144; (2022) 312 IR 74 High Court of Australia Australia - Commonwealth 9 Feb 2022 AustLII flag 209
FCT v Gulland [1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1 High Court of Australia Australia - Commonwealth 18 Dec 1985 AustLII flag 92
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
FCT v Everett [1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196 High Court of Australia Australia - Commonwealth 27 Feb 1980 AustLII flag 194
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] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014 High Court of Australia Australia - Commonwealth 7 Sep 1959 AustLII flag 409
R v Foster; Ex parte Commonwealth Life (Amalgamated) Assurances Ltd [1952] HCA 10; (1952) 85 CLR 138; [1952] ALR 182 High Court of Australia Australia - Commonwealth 11 Mar 1952 AustLII flag 146
Re Z [1970] ALR 914; (1970) 15 FLR 420 Australia circa 1970 LexisNexis AU flag 11
Fawcett Properties Ltd v Buckingham County Council [1961] AC 636; [1960] 3 All ER 503 United Kingdom circa 1961 LexisNexis / Westlaw flag 168
Spratt v Commissioner of Inland Revenue [1964] NZLR 272 New Zealand circa 1964 LexisNexis flag 17

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