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FCT v Phillips    

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Warner Capital Pty Ltd v Shazbot Pty Ltd	[2020] NSWCA 121	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	25 Jun 2020	AustLII
PBKQ and Commissioner of Taxation	[2016] AATA 681	Administrative Appeals Tribunal	Australia	5 Sep 2016	AustLII
Segelov v Ernst & Young Services Pty Ltd	[2015] NSWCA 156; (2015) 89 NSWLR 431	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	9 Jun 2015	AustLII
Esso Australia Resources Pty Ltd v The Commissioner of Taxation	[2011] FCA 565	Federal Court of Australia	Australia - Commonwealth	30 May 2011	AustLII
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII
Softwash Castle Towers Pty Ltd v Queensland Investment Corporation	[2009] NSWSC 490	Supreme Court of New South Wales	Australia - New South Wales	5 Jun 2009	AustLII
Kingslane Pty Ltd v Crawford	[2006] WASC 289	Supreme Court of Western Australia	Australia - Western Australia	20 Dec 2006	AustLII
BCD Technologies Pty Ltd and Commissioner of Taxation	[2006] AATA 241; 62 ATR 1270	Administrative Appeals Tribunal	Australia	15 Mar 2006	AustLII
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR TR2006/2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Spassked Pty Ltd v Commissioner of Taxation (No 5)	[2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337	Federal Court of Australia	Australia - Commonwealth	14 Feb 2003	AustLII
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII
Scott and Tax Agents' Board of Queensland	[2001] AATA 435; 47 ATR 1136	Administrative Appeals Tribunal	Australia	23 May 2001	AustLII
TR 2001/7 - Income tax: the meaning of personal services income	[2001] ATOTR TR2001/7	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR TR1999/10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation	[1996] FCA 1284	Federal Court of Australia	Australia - Commonwealth	1 Mar 1996	AustLII
Re Taxation Appeals	[1994] AATA 316; 29 ATR 1238	Administrative Appeals Tribunal	Australia	1 Nov 1994	AustLII
Bostik Australia Pty Ltd v Gorgevski (No 1)	[1992] FCA 271; 36 FCR 20	Federal Court of Australia	Australia - Commonwealth	9 Jun 1992	AustLII
Re Joan Dorothy Roberts and Valentine Roy Smith v Commissioner of Taxation	[1991] FCA 643; 22 ATR 845/91	Federal Court of Australia	Australia - Commonwealth	18 Dec 1991	AustLII
It 2630 - Income Tax: Superannuation Benefits Provided Through an Administration Co Or Trust	[1991] ATOITR IT2630	Australian Taxation Office	Australia - Commonwealth	21 Mar 1991	AustLII
Re Metropolitan Oil Distributors (Sydney) Pty Ltd v Commissioner of Taxation	[1990] FCA 254	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
Re Riverside Road Pty Ltd (In Liquidation) Formerly Captain Fremantle Motor Lodge Pty Ltd v the Commissioner of Taxation	[1989] FCA 541	Federal Court of Australia	Australia - Commonwealth	21 Dec 1989	AustLII
It 2531 - Income Tax : Administration Companies and Trusts - Level of Salaries for Working Directors/Employees Carrying Out Administrative Duties for Professional Practices	[1989] ATOITR IT2531	Australian Taxation Office	Australia - Commonwealth	18 May 1989	AustLII
It 2494 - Income Tax : Cars and Other Fringe Benefits Supplied To Employee/Partners of Administration Entities	[1988] ATOITR IT2494	Australian Taxation Office	Australia - Commonwealth	11 Aug 1988	AustLII
It 2277 - Income Tax: Partners Seek To Provide Their Service To Their Partnership Through Interposed Co Or Trust	[1986] ATOITR IT2277	Australian Taxation Office	Australia - Commonwealth	9 Apr 1986	AustLII
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
Gulland v Commissioner of Taxation	[1984] FCA 216; (1984) 3 FCR 354; 55 ALR 65; 15 ATR 892	Federal Court of Australia	Australia - Commonwealth	3 Aug 1984	AustLII
Watson v Commissioner of Taxation	[1984] FCA 218; 3 FCR 380; (1984) 73 FLR 61; 56 ALR 505; 15 ATR 917	Federal Court of Australia	Australia - Commonwealth	3 Aug 1984	AustLII
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII
IT 276 - Payments to service companies : splitting of professional income	[1978] ATOITR IT276	Australian Taxation Office	Australia - Commonwealth	27 Sep 1978	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text †		Citation Index
"Tax Reviews in Australia: A Short Primer"	[2009] UNSWLRS 24	Evans, Chris; Krever, Richard	Australia	circa 2009	AustLII
"Taxing the Family Unit: Income Splitting for all?"	[1995] RevenueLawJl 4	Cooper, Tony	Australia	circa 1995	AustLII
"A Survey of New South Wales Law - 1978"	(1979-1980) 3 University of New South Wales Law Journal 1	Editors	Australia	circa 1980	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Xco Pty Ltd v FCT	[1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461	High Court of Australia	Australia - Commonwealth	25 Aug 1971	AustLII
Henderson v FCT	[1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298	High Court of Australia	Australia - Commonwealth	19 Feb 1970	AustLII
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII
FCT v Snowden & Willson Pty Ltd	[1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167	High Court of Australia	Australia - Commonwealth	15 May 1958	AustLII
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII
FCT v Gordon	[1930] HCA 49; (1930) 43 CLR 456	High Court of Australia	Australia - Commonwealth	15 Apr 1930	AustLII
Robert G Nall Ltd v FCT	(1937) 57 CLR 695		Australia - Commonwealth	circa 1937	Legal Online / Westlaw
(1976) 1 WLR 464	(1976) 1 WLR 464		United Kingdom	circa 1976	LexisNexis / Westlaw
Inland Revenue Commissioner (NZ) v Europa Oil (NZ) Ltd	[1971] AC 760		United Kingdom	circa 1971	LexisNexis / Westlaw
Plimmer v Commissioner of Inland Revenue (NZ)	(1957) 11 ATD 480; (1957) 7 AITR 286		Australia	circa 1957