TR 2023/4 - Income tax and superannuation guarantee: who is an employee?
|
[2023] ATOTR 4
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2023
|
AustLII
|
|
|
Coonan v Registrar of Births, Deaths and Marriages
|
[2020] QCAT 434
|
Queensland Civil and Administrative Tribunal
|
Australia - Queensland
|
11 Nov 2020
|
AustLII
|
|
|
Schipp v The Star Entertainment Qld Ltd
|
[2019] ICQ 9
|
Industrial Court of Queensland
|
Australia - Queensland
|
18 Jul 2019
|
AustLII
|
|
|
Cornonero v Bright Moon Buddhist Society
|
[2018] VSC 737
|
Supreme Court of Victoria
|
Australia - Victoria
|
29 Nov 2018
|
AustLII
|
|
|
MJ Trading v Independent Liquor and Gaming Authority
|
[2018] NSWCATAD 260
|
New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division
|
Australia - New South Wales
|
8 Nov 2018
|
AustLII
|
|
|
Graham v Minister for Immigration and Border Protection
|
[2018] FCA 1012; 265 FCR 634
|
Federal Court of Australia
|
Australia - Commonwealth
|
6 Jul 2018
|
AustLII
|
|
|
Woolworths Ltd v Randwick City Council
|
[2018] NSWLEC 1183
|
Land and Environment Court of New South Wales
|
Australia - New South Wales
|
17 Apr 2018
|
AustLII
|
|
|
QBE Insurance (Australia) Ltd v Brown
|
[2017] SADC 66
|
District Court of South Australia
|
Australia - South Australia
|
28 Jun 2017
|
AustLII
|
|
|
Australian Manufacturing Workers' Union (AMWU) v McCain Foods (Aust) Pty Ltd
|
[2016] FWC 2637
|
Fair Work Commission
|
Australia
|
2 May 2016
|
AustLII
|
|
|
Lloyd v Wollongong City Council
|
[2015] NSWLEC 146
|
Land and Environment Court of New South Wales
|
Australia - New South Wales
|
8 Sep 2015
|
AustLII
|
|
|
Chapman-Davis v New South Wales
|
[2015] NSWIC 10; (2015) 90 NSWLR 533
|
Industrial Court of New South Wales
|
Australia - New South Wales
|
3 Aug 2015
|
AustLII
|
|
|
Australian Manufacturing Workers' Union (AMWU) v Fonterra Brands (Australia) Pty Ltd
|
[2015] FWC 911
|
Fair Work Commission
|
Australia
|
13 Feb 2015
|
AustLII
|
|
|
Albrecht v Commissioner of Taxation
|
[2013] FCA 1248
|
Federal Court of Australia
|
Australia - Commonwealth
|
22 Nov 2013
|
AustLII
|
|
|
Parliamentary Trustee of Parliamentary Contribution Superannuation Fund v Commissioner of Taxation
|
[2013] FCAFC 127; (2013) 216 FCR 329; (2013) 305 ALR 397; (2013) 96 ATR 334
|
Federal Court of Australia
|
Australia - Commonwealth
|
14 Nov 2013
|
AustLII
|
|
|
Commonwealth v Davis Samuel Pty Ltd (No 7)
|
[2013] ACTSC 146; (2013) 282 FLR 1; (2013) 95 ACSR 258
|
Supreme Court of the Australian Capital Territory
|
Australia - Australian Capital Territory
|
1 Aug 2013
|
AustLII
|
|
|
GrainCorp Operations Ltd v Liverpool Plains Shire Council
|
[2013] NSWCA 171; (2013) 194 LGERA 83
|
Supreme Court of New South Wales - Court of Appeal
|
Australia - New South Wales
|
14 Jun 2013
|
AustLII
|
|
|
"Table of Cases"
|
[2013] ELECD 72
|
Edited Legal Collections Data
|
Australia
|
circa 2013
|
AustLII
|
|
|
Walsh and Commissioner of Taxation, Re
|
[2012] AATA 451; (2012) 130 ALD 200; (2012) 57 AAR 421
|
Administrative Appeals Tribunal
|
Australia
|
18 Jul 2012
|
AustLII
|
|
|
Australian Building and Construction Commissioner v McConnell Dowell Constructors (Aust) Pty Ltd
|
[2012] FCAFC 93; (2012) 203 FCR 345; (2012) 289 ALR 506; (2012) 222 IR 211
|
Federal Court of Australia
|
Australia - Commonwealth
|
29 Jun 2012
|
AustLII
|
|
|
Dooralong Residents Action Group Pty Ltd v Wyong Shire Council
|
[2011] NSWLEC 251; (2011) 186 LGERA 274
|
Land and Environment Court of New South Wales
|
Australia - New South Wales
|
20 Dec 2011
|
AustLII
|
|
|
"MP"
|
[2011] WACIC 15
|
Criminal Injuries Compensation Assessor of Western Australia
|
Australia - Western Australia
|
18 Jul 2011
|
AustLII
|
|
|
Clarke v FCT
|
[2009] HCA 33; (2009) 240 CLR 272; (2009) 258 ALR 623; (2009) 83 ALJR 1044; (2009) 72 ATR 868
|
High Court of Australia
|
Australia - Commonwealth
|
2 Sep 2009
|
AustLII
|
|
|
Clarke v Commissioner of Taxation
|
[2009] HCATrans 43
|
High Court of Australia
|
Australia - Commonwealth
|
12 Mar 2009
|
AustLII
|
|
|
Clarke v Commissioner of Taxation
|
[2009] HCATrans 42
|
High Court of Australia
|
Australia - Commonwealth
|
11 Mar 2009
|
AustLII
|
|
|
SGR 2009/2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages'
|
[2009] ATOSGR 2
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2009
|
AustLII
|
|
|
SGR 2009/2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages'
|
[2009] ATOSGR SGR2009/2
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2009
|
AustLII
|
|
|
SGR 2008/D2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages'
|
[2008] ATODSGR SGR2008/D2
|
Australian Taxation Office
|
Australia - Commonwealth
|
5 Nov 2008
|
AustLII
|
|
|
ACT Nursing Services Pty Ltd and Commissioner for ACT Revenue
|
[2008] ACTAAT 29
|
Administrative Appeals Tribunal of the Australian Capital Territory
|
Australia - Australian Capital Territory
|
3 Nov 2008
|
AustLII
|
|
|
Re Taxpayer and FCT
|
[2007] AATA 1185; 66 ATR 354
|
Administrative Appeals Tribunal
|
Australia
|
23 Mar 2007
|
AustLII
|
|
|
South Coast X-Ray Pty Ltd v Chief Executive Officer of Medicare Australia
|
[2007] FCA 277; (2007) 158 FCR 173
|
Federal Court of Australia
|
Australia - Commonwealth
|
7 Mar 2007
|
AustLII
|
|
|
Mowbray
|
[2007] HCATrans 76
|
High Court of Australia
|
Australia - Commonwealth
|
20 Feb 2007
|
AustLII
|
|
|
Rottnest Island Authority v Norman Mel Ashton (In his capacity as joint and several deed administrator of Old Ferry Co Pty Ltd)
|
[2005] WASC 238
|
Supreme Court of Western Australia
|
Australia - Western Australia
|
7 Nov 2005
|
AustLII
|
|
|
Deputy Commissioner of Taxation for the Commonwealth of Australia v Robinswood Pty Ltd
|
[2005] WASC 67
|
Supreme Court of Western Australia
|
Australia - Western Australia
|
29 Apr 2005
|
AustLII
|
|
|
Lasermax Engineering Pty Ltd v QBE Insurance (Australia) Ltd
|
[2005] NSWCA 66; (2005) 13 ANZ Insurance Cases 61-643
|
Supreme Court of New South Wales - Court of Appeal
|
Australia - New South Wales
|
16 Mar 2005
|
AustLII
|
|
|
SGR 2005/1 - Superannuation guarantee: who is an employee?
|
[2005] ATOSGR 1
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2005
|
AustLII
|
|
|
SGR 2005/1 - Superannuation guarantee: who is an employee?
|
[2005] ATOSGR SGR2005/1
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2005
|
AustLII
|
|
|
H'Var Steel Services Pty Ltd v Deputy Commissioner of Taxation
|
[2004] WASC 197; (2004) 211 ALR 327; (2004) 184 FLR 354; 57 ATR 297
|
Supreme Court of Western Australia
|
Australia - Western Australia
|
14 Sep 2004
|
AustLII
|
|
|
SGR 2004/D1 - Superannuation guarantee: who is an employee?
|
[2004] ATODSGR SGR2004/D1
|
Australian Taxation Office
|
Australia - Commonwealth
|
25 Aug 2004
|
AustLII
|
|
|
Permanent Trustee Australia Ltd v Commissioner of State Revenue
|
[2004] HCATrans 43
|
High Court of Australia
|
Australia - Commonwealth
|
4 Mar 2004
|
AustLII
|
|
|
Paliflex Pty Ltd v Chief Commissioner of State Revenue
|
[2003] HCATrans 343
|
High Court of Australia
|
Australia - Commonwealth
|
10 Sep 2003
|
AustLII
|
|
|
Australian Securities and Investments Commission v Plymin (No 1)
|
[2003] VSC 123; (2003) 175 FLR 124; (2003) 46 ACSR 126; 21 ACLC 700; (2003) 46 ASCR 126; 21 ACL 700
|
Supreme Court of Victoria
|
Australia - Victoria
|
5 May 2003
|
AustLII
|
|
|
O'Meara v FCT
|
[2003] FCA 217; 128 FCR 376; 52 ATR 437
|
Federal Court of Australia
|
Australia - Commonwealth
|
25 Mar 2003
|
AustLII
|
|
|
Liaver v Errington
|
[2003] QCA 5
|
Supreme Court of Queensland - Court of Appeal
|
Australia - Queensland
|
31 Jan 2003
|
AustLII
|
|
|
Austin v Commonwealth of Australia M10/2001
|
[2002] HCATrans 299
|
High Court of Australia
|
Australia - Commonwealth
|
20 Jun 2002
|
AustLII
|
|
|
SGH Ltd v Commissioner of Taxation
|
[2002] HCA 18; (2002) 210 CLR 51; (2002) 188 ALR 241; (2002) 76 ALJR 780; (2002) 49 ATR 521; (2002) 23 Leg Rep 2
|
High Court of Australia
|
Australia - Commonwealth
|
1 May 2002
|
AustLII
|
|
|
Hams v CGU Insurance Ltd
|
[2002] NSWSC 273; (2002) 12 ANZ Insurance Cases 61-525
|
Supreme Court of New South Wales
|
Australia - New South Wales
|
12 Apr 2002
|
AustLII
|
|
|
Luton v Lessels C40/1995
|
[2001] HCATrans 495
|
High Court of Australia
|
Australia - Commonwealth
|
11 Oct 2001
|
AustLII
|
|
|
Campbell v Metway Leasing Ltd
|
[2001] FCA 1311; (2001) 188 ALR 100
|
Federal Court of Australia
|
Australia - Commonwealth
|
13 Sep 2001
|
AustLII
|
|
|
Dougherty v Ling
|
[2001] TASSC 63
|
Supreme Court of Tasmania
|
Australia - Tasmania
|
6 Jun 2001
|
AustLII
|
|
|
Loren Enterprises Pty Ltd v The Shell Co of Australia Ltd
|
[2000] WASC 123
|
Supreme Court of Western Australia
|
Australia - Western Australia
|
15 May 2000
|
AustLII
|
|
|
House of Peace Pty Ltd v Bankstown City Council
|
[2000] NSWCA 44; (2000) 48 NSWLR 498; (2000) 106 LGERA 440
|
Supreme Court of New South Wales - Court of Appeal
|
Australia - New South Wales
|
16 Mar 2000
|
AustLII
|
|
|
McKellar v Container Terminal Management Services Ltd
|
[1999] FCA 1101; (1999) 165 ALR 409
|
Federal Court of Australia
|
Australia - Commonwealth
|
13 Aug 1999
|
AustLII
|
|
|
Re Wakim; Ex parte McNally
|
[1999] VSC 227; (1999) 163 ALR 270; 151 FLR 270; (1999) 73 ALJR 839; (1999) 31 ACSR 99; (1999) 24 Fam LR 669; 17 ACLC 1; (1999) 10 Leg Rep 2
|
Supreme Court of Victoria
|
Australia - Victoria
|
17 Jun 1999
|
AustLII
|
|
|
Re Wakim; Ex Parte McNally (S74/1998) (Lead action) ("Cross-vesting case") - Volume II - Judgment (Pamphlet)
|
[1999] HCASCF 1
|
High Court of Australia
|
Australia - Commonwealth
|
17 Jun 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
|
|
|
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
|
|
|
Spinks v Prentice (S140/1998) (Related case) ("Cross-vesting case") - Transcript before Full Court
|
[1998] HCASCF 130
|
High Court of Australia
|
Australia - Commonwealth
|
2 Dec 1998
|
AustLII
|
|
|
Re Brown; Ex Parte Amann (S118/1998) (Related case) ("Cross-vesting case") - Transcript before Full Court
|
[1998] HCASCF 129
|
High Court of Australia
|
Australia - Commonwealth
|
2 Dec 1998
|
AustLII
|
|
|
Re Wakim; Ex Parte McNally (S74/1998) (Lead action) ("Cross-vesting case") - Volume II - Transcript before Full Court
|
[1998] HCASCF 127
|
High Court of Australia
|
Australia - Commonwealth
|
2 Dec 1998
|
AustLII
|
|
|
Re: The Judges of the Federal Court of Australia Ex parte: McNally S74/1998
|
[1998] HCATrans 449
|
High Court of Australia
|
Australia - Commonwealth
|
2 Dec 1998
|
AustLII
|
|
|
Bruce Drummond Woodhams v Deputy Commissioner of Taxation of the Commonwealth of Australia
|
[1997] VSC 59
|
Supreme Court of Victoria
|
Australia - Victoria
|
14 Nov 1997
|
AustLII
|
|
|
Kruger v Commonwealth
|
[1997] HCA 27; (1997) 190 CLR 1; (1997) 146 ALR 126; (1997) 71 ALJR 991; (1997) 13 Leg Rep 2
|
High Court of Australia
|
Australia - Commonwealth
|
31 Jul 1997
|
AustLII
|
|
|
Bray v Commonwealth of Australia (D05/1995) (Related Case) ("Stolen Generations case") - Volume III - Reasons for Judgment - Full Court (Pamphlet)
|
[1997] HCASCF 33
|
High Court of Australia
|
Australia - Commonwealth
|
31 Jul 1997
|
AustLII
|
|
|
Kruger v Commonwealth of Australia (M21/1996) (Lead action) ("Stolen Generations case") - Volume IV - Defendant's submissions
|
[1995] HCASCF 44
|
High Court of Australia
|
Australia - Commonwealth
|
29 Nov 1995
|
AustLII
|
|
|
Western Australia v Commonwealth of Australia P16/1994
|
[1995] HCATrans 300
|
High Court of Australia
|
Australia - Commonwealth
|
6 Sep 1995
|
AustLII
|
|
|
Victoria v Commonwealth of Australia M46/1994
|
[1995] HCATrans 299
|
High Court of Australia
|
Australia - Commonwealth
|
6 Sep 1995
|
AustLII
|
|
|
South Australia v Commonwealth of Australia A18/1994
|
[1995] HCATrans 298
|
High Court of Australia
|
Australia - Commonwealth
|
6 Sep 1995
|
AustLII
|
|
|
Industrial Relations Commission Decision 1774/1994
|
[1994] AIRC 1683
|
Australian Industrial Relations Commission
|
Australia
|
13 Oct 1994
|
AustLII
|
|
|
Cunliffe v The Commonwealth
|
[1994] HCA 44; (1994) 182 CLR 272; (1994) 124 ALR 120; (1994) 68 ALJR 791
|
High Court of Australia
|
Australia - Commonwealth
|
12 Oct 1994
|
AustLII
|
|
|
Collingwood, City of v Victoria & Collingwood Football Club Ltd
|
[1994] VicRp 46; [1994] 1 VR 652
|
|
Australia - Victoria
|
10 Nov 1993
|
AustLII
|
|
|
Re State Public Services Federation
|
[1993] HCA 30; (1993) 178 CLR 249; 113 ALR 385; 67 ALJR 577
|
High Court of Australia
|
Australia - Commonwealth
|
3 Jun 1993
|
AustLII
|
|
|
Northern Suburbs General Cemetery Reserve Trust v Commonwealth
|
[1993] HCA 12; (1993) 176 CLR 555
|
High Court of Australia
|
Australia - Commonwealth
|
11 Mar 1993
|
AustLII
|
|
|
New South Wales v Commonwealth (S06/1992) ("Australian Capital Television") - Reasons for Judgment, Full Court (Pamphlet)
|
[1992] HCASCF 94
|
High Court of Australia
|
Australia - Commonwealth
|
30 Sep 1992
|
AustLII
|
|
|
Nationwide News Pty Ltd v Wills
|
[1992] HCA 46; (1992) 177 CLR 1; (1992) 108 ALR 681; (1992) 66 ALJR 658; (1992) 44 IR 282
|
High Court of Australia
|
Australia - Commonwealth
|
30 Sep 1992
|
AustLII
|
|
|
New South Wales v Commonwealth (S06/1992) ("Australian Capital Television") - Amended Plaintiff's Submissions (Supplementary Material in Response to the Cth's)
|
[1992] HCASCF 63
|
High Court of Australia
|
Australia - Commonwealth
|
17 Mar 1992
|
AustLII
|
|
|
Australian Capital Television Pty Ltd v Commonwealth (S05/1992) ("Australian Capital Television") - Cth's List of Authorities
|
[1992] HCASCF 56
|
High Court of Australia
|
Australia - Commonwealth
|
11 Mar 1992
|
AustLII
|
|
|
New South Wales v Commonwealth (S06/1992) ("Australian Capital Television") - Cth's Submissions
|
[1992] HCASCF 54
|
High Court of Australia
|
Australia - Commonwealth
|
9 Mar 1992
|
AustLII
|
|
|
Mutual Pools & Staff Pty Ltd v FCT
|
[1992] HCA 4; (1992) 173 CLR 450; (1991) 104 ALR 545; 66 ALJR 222; 22 ATR 856
|
High Court of Australia
|
Australia - Commonwealth
|
12 Feb 1992
|
AustLII
|
|
|
Australian Capital Television Pty Ltd v Commonwealth (S05/1992) ("Australian Capital Television") - Demurrer Book
|
[1992] HCASCF 49
|
High Court of Australia
|
Australia - Commonwealth
|
30 Jan 1992
|
AustLII
|
|
|
Australian Capital Television Pty Ltd v Commonwealth (S05/1992) ("Australian Capital Television") - Plaintiffs' List of Authorities
|
[1992] HCASCF 33
|
High Court of Australia
|
Australia - Commonwealth
|
13 Jan 1992
|
AustLII
|
|
|
State Public Services Federation and Her Majesty R In Right of Western Australia and Other
|
[1991] CthArbRp 828; (1991) 8 CAR 488
|
Commonwealth Arbitration Reports
|
Australia - Commonwealth
|
28 Aug 1991
|
AustLII
|
|
|
Industrial Relations Commission Decision 839/1991
|
[1991] AIRC 804
|
Australian Industrial Relations Commission
|
Australia
|
28 Aug 1991
|
AustLII
|
|
|
Bourke v State Bank of New South Wales
|
[1990] HCA 29; (1990) 170 CLR 276; 93 ALR 460; 64 ALJR 406; [1990] ATPR 41-033
|
High Court of Australia
|
Australia - Commonwealth
|
28 Jun 1990
|
AustLII
|
|
|
Morlend Finance Corporation (Vic) Pty Ltd v Levine
|
[1990] VicRp 18; [1990] VR 205; [1989] ASC 55-927
|
|
Australia - Victoria
|
15 Jun 1989
|
AustLII
|
|
|
Davis v The Commonwealth
|
[1988] HCA 63; (1988) 166 CLR 79; (1988) 82 ALR 633; 63 ALJR 35
|
High Court of Australia
|
Australia - Commonwealth
|
6 Dec 1988
|
AustLII
|
|
|