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Commissioner for Superannuation v Miller   flag  94

[1985] FCA 445; (1985) 8 FCR 153; (1985) 63 ALR 237
Federal Court of Australia
Australia - Commonwealth
28th November, 1985

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Abbott Builders (Qld) Pty Ltd v Forrest [2023] QCAT 429 Queensland Civil and Administrative Tribunal Australia - Queensland 17 Nov 2023 AustLII flag
Abbott Builders (Qld) Pty Ltd v Forrest [2023] QCATA 141 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 1 Nov 2023 AustLII flag
TR 2023/4 - Income tax and superannuation guarantee: who is an employee? [2023] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
Southern Cross Community Health Care Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 1317 Supreme Court of New South Wales Australia - New South Wales 15 Oct 2021 AustLII flag 10
Queensland v Noble [2018] QSC 59 Supreme Court of Queensland Australia - Queensland 22 Mar 2018 AustLII flag
Powell v Queensland University of Technology [2017] QCA 200; [2018] 2 Qd R 234 Supreme Court of Queensland - Court of Appeal Australia - Queensland 8 Sep 2017 AustLII flag 20
Shire of Toodyay v Merrick [2016] WASC 29 Supreme Court of Western Australia Australia - Western Australia 8 Feb 2016 AustLII flag 10
Krimbogiannis v Fallshaw (Investments) Pty Ltd [2015] NSWCATCD 155 New South Wales Civil and Administrative Tribunal - Consumer and Commercial Division Australia - New South Wales 18 Dec 2015 AustLII flag 1
Jobson v The Owners – Strata Plan [2015] NSWSC 776 Supreme Court of New South Wales Australia - New South Wales 18 Jun 2015 AustLII flag 2
Robinson Murray v Bargshoon [2015] NSWCATAP 19 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 9 Jan 2015 AustLII flag 4
JCS Cost Management Ltd v Johnston [2014] NZHC 2718 High Court of New Zealand New Zealand 3 Nov 2014 NZLII flag 1
Bina v ISS Property Services Pty Ltd [2013] NSWWCCPD 72 Workers Compensation Commission of New South Wales - Presidential Australia - New South Wales 19 Dec 2013 AustLII flag 14
Council of the New South Wales Bar Association v Costigan [2013] NSWCA 407 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 4 Dec 2013 AustLII flag 19
R v Tranter [2013] SASCFC 61 Supreme Court of South Australia - Full Court Australia - South Australia 28 Jun 2013 AustLII flag 7
ZZGN and Commissioner of Taxation [2013] AATA 351 Administrative Appeals Tribunal Australia 5 Apr 2013 AustLII flag 4
CR 2013/77 - Fringe benefits tax: rewards received by an employee under the LM High Flyers incentive program [2013] ATOCR 77 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
CR 2013/77 - Fringe benefits tax: rewards received by an employee under the LM High Flyers incentive program [2013] ATOCR CR2013/77 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
Dunstan and Comcare [2012] AATA 567; (2012) 130 ALD 370 Administrative Appeals Tribunal Australia 28 Aug 2012 AustLII flag 13
Elaine Georgina Hodder v Town of Port Hedland [2011] WADC 145 District Court of Western Australia Australia - Western Australia 2 Dec 2011 AustLII flag 4
Civil Properties Pty Ltd v Miluc Pty Ltd [2011] WASCA 195; (2011) 184 LGERA 150 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 21 Sep 2011 AustLII flag 22
CEPU v Thiess Pty Ltd [2011] FCA 1020; (2011) 212 IR 327 Federal Court of Australia Australia - Commonwealth 31 Aug 2011 AustLII flag 49
JP Morgan Australia Ltd v Consolidated Minerals Pty Ltd [2011] NSWCA 3 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Feb 2011 AustLII flag 18
Benbrika v R [2010] VSCA 281; (2010) 29 VR 593; (2010) 247 FLR 1; (2010) 204 A Crim R 457 Supreme Court of Victoria - Court of Appeal Australia - Victoria 25 Oct 2010 AustLII flag 75
Ew [2010] WASAT 91 State Administrative Tribunal of Western Australia Australia - Western Australia 30 Jun 2010 AustLII flag 33
JP Morgan Australia Ltd v Consolidated Minerals Ltd [2010] NSWSC 100 Supreme Court of New South Wales Australia - New South Wales 18 Mar 2010 AustLII flag 8
Selected Seeds Pty Ltd v QBEMM Pty Ltd [2009] QCA 286; (2009) 15 ANZ Insurance Cases 61-821 Supreme Court of Queensland - Court of Appeal Australia - Queensland 22 Sep 2009 AustLII flag 9
Materials Fabrication Pty Ltd v Baulderstone Pty Ltd [2009] VSC 405 Supreme Court of Victoria Australia - Victoria 8 Sep 2009 AustLII flag 4
Nolan v MBF Investments Pty Ltd [2009] VSC 244; [2009] V Conv R 54-765; [2009] ANZ Conv R 9-025 Supreme Court of Victoria Australia - Victoria 18 Jun 2009 AustLII flag 33
Shepherds Producers Co-operative Ltd v Lamont [2009] NSWSC 294 Supreme Court of New South Wales Australia - New South Wales 22 Apr 2009 AustLII flag 10
SGR 2009/1 - Superannuation guarantee: payments made to sportspersons [2009] ATOSGR SGR2009/1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
SGR 2009/1 - Superannuation guarantee: payments made to sportspersons [2009] ATOSGR 1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Thomas v New South Wales [2008] NSWCA 316; (2008) 74 NSWLR 34 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Nov 2008 AustLII flag 58
Davies v Protective Commissioner (GD) [2008] NSWADTAP 59 Administrative Decisions Tribunal Australia - New South Wales 5 Sep 2008 AustLII flag 2
Butler v St John of God Health Care Inc [2008] WASCA 174 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 22 Aug 2008 AustLII flag 21
Re Hres and Australian Securities and Investments Commission [2008] AATA 707; (2008) 105 ALD 124 Administrative Appeals Tribunal Australia 12 Aug 2008 AustLII flag 19
QBE Insurance Ltd v Nguyen [2008] SASC 138; (2008) 100 SASR 560 Supreme Court of South Australia Australia - South Australia 23 May 2008 AustLII flag 11
Nguyen v QBE Insurance Ltd [2007] SASC 320; (2007) 99 SASR 443; (2007) 213 FLR 463; (2008) 15 ANZ Insurance Cases 61-753 Supreme Court of South Australia Australia - South Australia 31 Aug 2007 AustLII flag 3
Ffrench v Sestili [2007] SASC 241; (2007) 98 SASR 28 Supreme Court of South Australia Australia - South Australia 28 Jun 2007 AustLII flag 17
Sydney Catchment Authority v Bailey (No 2) [2007] NSWLEC 191; (2007) 156 LGERA 351 Land and Environment Court of New South Wales Australia - New South Wales 17 Apr 2007 AustLII flag
TR 2007/12 - Fringe benefits tax: minor benefits [2007] ATOTR 12 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2007/12 - Fringe benefits tax: minor benefits [2007] ATOTR TR2007/12 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Ram Dhani v Raja Ram - WRIT - C [2006] INAHHC 16224 Allahbad High Court India - Allahbad 18 Sep 2006 LIIofIndia flag
Ram Dhani v Raja Ram - WRIT - C [2006] INUPHC 16224 High Court of Judicature at Allahabad India 18 Sep 2006 LIIofIndia flag
Commonwealth of Australia v Shaw [2006] NSWCA 209; (2006) 66 NSWLR 325; [2006] Aust Torts Reports 81-855; (2006) 91 ALD 401 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 1 Aug 2006 AustLII flag 49
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2006] ATOMTR 1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
MT 2006/1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2006] ATOMTR MT2006/1 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
MT 2005/D1 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2005] ATODMTR MT2005/D1 Australian Taxation Office Australia - Commonwealth 14 Dec 2005 AustLII flag
Whitlam v Insurance Australia Group Ltd [2005] NSWSC 83; (2005) 52 ACSR 470 Supreme Court of New South Wales Australia - New South Wales 23 Feb 2005 AustLII flag 6
Phillips v Commissioner for Superannuation [2005] FCAFC 2 Federal Court of Australia Australia - Commonwealth 11 Feb 2005 AustLII flag 22
MT 2004/D3 - The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number [2004] ATODMTR MT2004/D3 Australian Taxation Office Australia - Commonwealth 15 Dec 2004 AustLII flag
Commonwealth Superannuation Scheme Board of Trustees v Kitching [2004] FCAFC 299; (2004) 139 FCR 272; 212 ALR 452 Federal Court of Australia Australia - Commonwealth 18 Nov 2004 AustLII flag 11
Commonwealth Superannuation Scheme Board of Trustees v Kitching [2004] FCA 605 Federal Court of Australia Australia - Commonwealth 18 May 2004 AustLII flag 1
Inquest into the death of Mansur La ibu [2004] NTMC 20 Northern Territory Magistrate's Court Australia - Northern Territory 19 Mar 2004 AustLII flag
Phillips and Commissioner for Superannuation [2003] AATA 11 Administrative Appeals Tribunal Australia 8 Jan 2003 AustLII flag 1
Re Greer and Defence Force Retirement and Death Benefits Authority [2001] AATA 186; (2001) 63 ALD 282 Administrative Appeals Tribunal Australia 13 Mar 2001 AustLII flag 10
Education Department of Western Australia v Morgan [2000] WASCA 291 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 10 Oct 2000 AustLII flag 3
Cufone v Cruse [2000] SASC 17 Supreme Court of South Australia Australia - South Australia 9 Feb 2000 AustLII flag 4
Bromley v Forestry Commission of NSW; Sweetman v Forestry Commission of NSW [1999] NSWSC 791 Supreme Court of New South Wales Australia - New South Wales 5 Aug 1999 AustLII flag 2
AB v Commissioner of Taxation [1998] FCA 1116 Federal Court of Australia Australia - Commonwealth 9 Sep 1998 AustLII flag
Schipp v Cameron [1998] NSWSC 997 Supreme Court of New South Wales Australia - New South Wales 9 Jul 1998 AustLII flag 15
Kippe v Australian Securities Commission [1997] AATA 580; (1997) 16 ACLC 190 Administrative Appeals Tribunal Australia 19 Dec 1997 AustLII flag 10
Michael Felix Levin and Defence Force Retirement and Death Benefits Authority [1997] AATA 564 Administrative Appeals Tribunal Australia 12 Dec 1997 AustLII flag
Stojan Kotevski v T & S Simeonov Pty Ltd, Integrated Construction (Management Services) Pty Ltd (Third Party) and Commercial Union Assurance Co Australia Ltd (Fourth Party) [1997] ACTSC 31 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 9 May 1997 AustLII flag
Karyn Avis Tulk and Repatriation Commission [1996] AATA 402 Administrative Appeals Tribunal Australia 8 Nov 1996 AustLII flag
Janette Marie Hancock and Commissioner of Superannuation [1996] AATA 313 Administrative Appeals Tribunal Australia 13 Sep 1996 AustLII flag
Drayton v Martin [1996] FCA 1504; (1996) 67 FCR 1; (1996) 137 ALR 145; (1996) 9 ANZ Insurance Cases 61-322 Federal Court of Australia Australia - Commonwealth 24 May 1996 AustLII flag 63
Leonie Margaret Mcalpine Cottrill and Commissioner of Superannuation [1996] AATA 93 Administrative Appeals Tribunal Australia 8 Mar 1996 AustLII flag
Kidner v Department of Social Security [1993] FCA 587; (1993) 18 AAR 545; (1993) 77 SSR 1132; (1993) 31 ALD 63 Federal Court of Australia Australia - Commonwealth 7 Dec 1993 AustLII flag 31
Re Taxation Appeals [1993] AATA 339; 27 ATR 1076 Administrative Appeals Tribunal Australia 12 Nov 1993 AustLII flag
Social Security, Department of & Srpcanski, Re [1993] AATA 324; (1993) 31 ALD 559; (1993) 78 SSR 1140; (1993) 18 AAR 468 Administrative Appeals Tribunal Australia 27 Oct 1993 AustLII flag 3
Re RB and JI Pendlebury and Australian Trade Commission [1993] AATA 59; 17 AAR 214; 29 ALD 759 Administrative Appeals Tribunal Australia 19 Feb 1993 AustLII flag 1
Claremont Petroleum NL v Cummings [1992] FCA 446; (1992) 110 ALR 239; (1992) 9 ACSR 1; (1992) 10 ACLC 1685 Federal Court of Australia Australia - Commonwealth 11 Sep 1992 AustLII flag 87
Lauri and Commissioner for Superannuation [1991] AATA 712 Administrative Appeals Tribunal Australia 13 Sep 1991 AustLII flag
Re Christine Perrett v Commissioner of Superannuation [1991] FCA 214 Federal Court of Australia Australia - Commonwealth 24 May 1991 AustLII flag
Taylor v the Attorney-General for South Australia [1991] SASC 2843 Supreme Court of South Australia Australia - South Australia 8 May 1991 AustLII flag
Re Christine D Perrett and Commissioner of Superannuation [1990] AATA 147 Administrative Appeals Tribunal Australia 13 Jun 1990 AustLII flag
Re Donald Edward Brennan and Commissioner of Superannuation [1990] AATA 127 Administrative Appeals Tribunal Australia 29 May 1990 AustLII flag 1
Commissioner for Superannuation v Perrett [1989] FCA 348; (1989) 23 FCR 425; (1989) 89 ALR 385 Federal Court of Australia Australia - Commonwealth 1 Sep 1989 AustLII flag 15
Commissioner for Superannuation v Benham [1989] FCA 93; (1989) 22 FCR 413; (1989) 86 ALR 239; (1989) 10 AAR 288 Federal Court of Australia Australia - Commonwealth 4 Apr 1989 AustLII flag 28
Re Raymond William Jolley v Commissioner of Taxation [1989] FCA 62 Federal Court of Australia Australia - Commonwealth 13 Mar 1989 AustLII flag
Bath and Commissioner for Superannuation [1989] AATA 315 Administrative Appeals Tribunal Australia 23 Feb 1989 AustLII flag
Re Nashaat Kozman and Commissioner of Superannuation [1989] AATA 22 Administrative Appeals Tribunal Australia 3 Feb 1989 AustLII flag
Re Elizabeth Ann Cox and Commissioner of Superannuation [1988] AATA 344 Administrative Appeals Tribunal Australia 29 Nov 1988 AustLII flag
Perrett and Commissioner for Superannuation [1988] AATA 625 Administrative Appeals Tribunal Australia 24 Aug 1988 AustLII flag
Re Commissioner of Superannuation v Cheryl May Benham [1988] FCA 97 Federal Court of Australia Australia - Commonwealth 14 Apr 1988 AustLII flag
Steele and Commissioner for Superannuation [1988] AATA 393 Administrative Appeals Tribunal Australia 9 Feb 1988 AustLII flag
Our Town FM Pty Ltd v Australian Broadcasting Tribunal [1987] FCA 301; (1987) 16 FCR 465; 77 ALR 577; 13 ALD 740 Federal Court of Australia Australia - Commonwealth 4 Sep 1987 AustLII flag 236
Re Eugene Roger Christoffelsz and Commonwealth of Australia [1987] AATA 281 Administrative Appeals Tribunal Australia 29 Jul 1987 AustLII flag
Re "Vo" and Commissioner of Superannuation [1987] AATA 257 Administrative Appeals Tribunal Australia 7 Jul 1987 AustLII flag
Re Janice Beverly Neal v Commissioner of Superannuation [1987] FCA 182 Federal Court of Australia Australia - Commonwealth 4 Jun 1987 AustLII flag
Carr and Commissioner for Superannuation [1987] AATA 615 Administrative Appeals Tribunal Australia 6 May 1987 AustLII flag
Re Kenneth Noel Whiteford and Commissioner of Superannuation [1987] AATA 35 Administrative Appeals Tribunal Australia 6 Feb 1987 AustLII flag
Re Cheryl May Benham and Commissioner of Superannuation [1986] AATA 276 Administrative Appeals Tribunal Australia 17 Sep 1986 AustLII flag
Re Janice Beverly Neal and Commissioner of Superannuation [1986] AATA 188 Administrative Appeals Tribunal Australia 7 Jul 1986 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act, 1975 (Cth) s44
Federal Proceedings (Costs) Act, 1981 (Cth) s6
Superannuation Act, 1976 (Cth) s16, s66, s16, s44, s154
Telecommunications Act (Cth) s16
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Minister for Health v Thomson [1985] FCA 208; (1985) 8 FCR 213; (1985) 60 ALR 701; (1985) 8 ALN N253 Federal Court of Australia Australia - Commonwealth 14 Jun 1985 AustLII flag 118
Mahony v J Kruschich (Demolitions) Pty Ltd [1985] HCA 37; (1985) 156 CLR 522; (1985) 59 ALR 722; (1985) 59 ALJR 504; [1985] Aust Torts Reports 80-320 High Court of Australia Australia - Commonwealth 11 Jun 1985 AustLII flag 279
Director-General of Social Services v Hangan [1982] FCA 262; (1982) 45 ALR 23; (1982) 70 FLR 212; (1982) 11 SSR 115; (1982) 5 ALN N4 Federal Court of Australia Australia - Commonwealth 17 Dec 1982 AustLII flag 163
Minister for Immigration and Ethnic Affairs v Gungor [1982] FCA 99; (1982) 63 FLR 441; (1982) 42 ALR 209; [1982] 4 ALD 575; 6 A Crim R 81 Federal Court of Australia Australia - Commonwealth 9 Jun 1982 AustLII flag 342
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2086
Re Homsv and Commissioner for Superannuation (1981) 3 ALD N18 Australia circa 1981 LexisNexis AU flag 2
Drake v Minister for Immigration and Ethnic Affairs 46 FLR 409; 24 ALR 577; (1979) 2 ALD 60 Australia circa 1979 Legal Online / Westlaw flag 3841
R v Fairford Justices; ex parte Brewster [1976] QB 600 United Kingdom circa 1976 LexisNexis / Westlaw flag 6
Minister of Pensions v Chennell [1947] KB 250; [1946] 2 All ER 719; [1947] LJR 700; 176 LT 164; (1947) 1 Web Pat Cas 253; (1946) 1 WPAR 253 United Kingdom circa 1947 LexisNexis / Westlaw flag 42
Lindeman Ltd v Colvin [1946] HCA 35; (1946) 74 CLR 313 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 48
Powell v Powell [1941] ArgusLawRp 42; (1941) 47 ALR 231 Argus Law Reports Australia 17 Jul 1941 AustLII flag 1

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