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TD 2023/4 - Income tax: use of an individual's fame by related entities   flag 

[2023] ATOTD TD2023/4
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Competition and Consumer Act 2010 (Cth) s5, s6
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
JT International SA v Commonwealth of Australia [2012] HCA 43; (2012) 250 CLR 1; (2012) 291 ALR 669; (2012) 86 ALJR 1297; (2012) 97 IPR 321 High Court of Australia Australia - Commonwealth 5 Oct 2012 AustLII flag 115
Spriggs v FCT [2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109 High Court of Australia Australia - Commonwealth 18 Jun 2009 AustLII flag 83
Irvine v Talksport Ltd [2002] EWHC 367; [2002] EWHC 367 (Ch); [2002] 1 WLR 2355; [2002] FSR 60 High Court of England and Wales United Kingdom - England and Wales 13 Mar 2002 BAILII flag 24
Australian Consolidated Press Ltd v Ettingshausen [1993] NSWCA 10 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 13 Oct 1993 AustLII flag 4
McInerney v Civil Aviation Authority [1992] FCA 176; 27 ALD 201 Federal Court of Australia Australia - Commonwealth circa 1992 AustLII flag 40
Minister of State for Immigration, Local Government and Ethnic Affairs v Pashmforoosh [1989] FCA 234 Federal Court of Australia Australia - Commonwealth 28 Jun 1989 AustLII flag 5
Commissioner of Taxation v Just Jeans Pty Ltd [1987] FCA 218 Federal Court of Australia Australia - Commonwealth 3 Jul 1987 AustLII flag 3
Commissioner of Taxation v Just Jeans Pty Ltd (1987) 16 FCR 110; 72 ALR 213; (1987) 18 ATR 775; 8 IPR 622 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 23
Hospital Products Ltd v United States Surgical Corporation [1984] HCA 64; (1984) 156 CLR 41; (1984) 55 ALR 417; (1984) 58 ALJR 587; 4 IPR 291 High Court of Australia Australia - Commonwealth 25 Oct 1984 AustLII flag 1823
H Coles Pty Ltd v Need [1933] UKPCHCA 1; 49 CLR 499; [1934] ALR 13 Privy Council Australia 12 Oct 1933 AustLII flag 18

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