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Commissioner of Taxation of the Commonwealth of Australia v De Luxe Red & Yellow Cabs Co-Operative (Trading) Society Ltd   flag  28

[1998] FCA 361; (1998) 82 FCR 507; (1998) 38 ATR 609
Federal Court of Australia
Australia - Commonwealth
15th April, 1998

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Maringido v Blurlato [2024] VSC 766 Supreme Court of Victoria Australia - Victoria 11 Dec 2024 AustLII flag
TR 2023/4 - Income tax: pay as you go withholding - who is an employee? [2023] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TR 2023/4 - Income tax: pay as you go withholding - who is an employee? [2023] ATOTR TR2023/4 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
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 329
TR 2022/D3 - Income tax: pay as you go withholding - who is an employee? [2022] ATODTR TR2022/D3 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
Geoffrey James McMahon v Red And White Star Cabs Co-Operative Ltd T/A Maitland Taxi Service [2021] FWC 6652 Fair Work Commission Australia 21 Dec 2021 AustLII flag 1
Voros v Dick [2013] FWCFB 9339; (2013) 237 IR 248 Fair Work Commission Australia 4 Dec 2013 AustLII flag 14
Tanwar Enterprises Pty Ltd v Bradshaw [2013] NSWSC 1276 Supreme Court of New South Wales Australia - New South Wales 13 Sep 2013 AustLII flag 4
Dick v James Voros [2013] FWC 6715 Fair Work Commission Australia 13 Sep 2013 AustLII flag 2
Trustee for the Farant Family Trust and Commissioner of Taxation [2013] AATA 358 Administrative Appeals Tribunal Australia 30 May 2013 AustLII flag
Lemon and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2013] AATA 267 Administrative Appeals Tribunal Australia 2 May 2013 AustLII flag
Determining whether a worker is an employee (PTA-038) [2011] VICSROPTA 3 Australia - Victoria 1 Jul 2011 AustLII flag
Determining whether a worker is an employee (PTA-038) [2011] VICSROPTA 8 Australia - Victoria 1 Jul 2011 AustLII flag
Determining whether a worker is an employee (PTA-038) [2011] VICSROPTA 5 Australia - Victoria 1 Jul 2011 AustLII flag
Brian Moore v LE Stewart Investments Pty Ltd t/as Southern Highlands Taxi Service [2010] NSWIRComm 50 New South Wales Industrial Relations Commission Australia - New South Wales 22 Apr 2010 AustLII flag 1
John Barry White v Vanbeck Pty Ltd t/as Goanywhere Road Pilot Service QLD / All Round Pilot Services NSW [2009] AIRC 508 Australian Industrial Relations Commission Australia 27 May 2009 AustLII flag
Huynh & Nguyen and Commissioner of Taxation [2008] AATA 305; 72 ATR 206; [2008] ATC 10-020 Administrative Appeals Tribunal Australia 15 Apr 2008 AustLII flag 4
Hassan v Transport Workers Union [2006] FJSC 11 Supreme Court of Fiji Fiji 19 Oct 2006 PacLII flag 8
Hassan v Transport Workers Union [2006] FJLawRp 43 [2006] FLR 328 Australia 19 Oct 2006 PacLII flag
Suncorp Metway Insurance Ltd v Grant [2005] QSC 320 Supreme Court of Queensland Australia - Queensland 4 Nov 2005 AustLII flag
TR 2005/16 - Income tax: Pay As You Go - withholding from payments to employees [2005] ATOTR TR2005/16 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
SGR 2005/1 - Superannuation guarantee: who is an employee? [2005] ATOSGR 1 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
SGR 2005/1 - Superannuation guarantee: who is an employee? [2005] ATOSGR SGR2005/1 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
SGR 2004/D1 - Superannuation guarantee: who is an employee? [2004] ATODSGR SGR2004/D1 Australian Taxation Office Australia - Commonwealth 25 Aug 2004 AustLII flag
Fotini Theodorakakis v Jaques Behnane - PR939895 [2003] AIRC 1337 Australian Industrial Relations Commission Australia 29 Oct 2003 AustLII flag
DG Anderson v Silver Repair Service Pty Ltd - S8938 [2000] AIRC 188 Australian Industrial Relations Commission Australia 11 Aug 2000 AustLII flag
Lee v Aerial Taxi Cabs Co-Operative Society Ltd [1999] FCA 1727; (1999) 97 IR 407 Federal Court of Australia Australia - Commonwealth 10 Dec 1999 AustLII flag 6

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Implementing the Goods and Services Tax" (1999) 21 Sydney Law Review 337 Cooper, Graeme S; Vann, Richard J Australia circa 1999 AustLII flag 10

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth) s11, s12, s16
Federal Court Rules (Cth)
Industrial Relations Act 1996 (NSW)
Passenger Transport Act, 1990 (NSW) s3, s7
Transport Administration Act 1988 (NSW)
Industrial Arbitration Act 1940 (NSW)
Industrial Relations Act 1991 (NSW)
Industrial Relations Act 1984 (Tas)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pyrenees Shire Council v Day [1998] HCA 3; (1998) 192 CLR 330; (1998) 151 ALR 147; (1998) 72 ALJR 152; 96 LGERA 330; [1998] Aust Torts Reports 81-456 High Court of Australia Australia - Commonwealth 23 Jan 1998 AustLII flag 464
Vabu Pty Ltd v FCT (1996) 33 ATR 537 Australia circa 1996 Legal Online / Westlaw flag 79
Nelson v Nelson [1995] HCA 25; (1995) 184 CLR 538; (1995) 132 ALR 133; (1995) 70 ALJR 47; (1995) 19 Leg Rep 14; [1996] ANZ Conv R 280 High Court of Australia Australia - Commonwealth circa 1995 AustLII flag 556
World Book (Australia) Pty Ltd v FCT 108 ALR 510; (1992) 27 NSWLR 377; (1992) 23 ATR 412 Australia - New South Wales circa 1992 LexisNexis AU flag 55
Stevens v Brodribb Sawmilling Co Pty Ltd [1986] HCA 1; (1986) 160 CLR 16; 63 ALR 513; (1986) 60 ALJR 194; [1986] Aust Torts Reports 80-000; [1986] ACL 36085 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 1563
Bright v Sampson and Duncan Enterprises Pty Ltd (1985) 1 NSWLR 346; 5 ATR 281 Australia - New South Wales circa 1985 LexisNexis AU flag 42
FCT v J Walter Thompson (Australia) Pty Ltd [1944] HCA 23; (1944) 69 CLR 227; [1944] ALR 330; (1944) 7 ATD 401 High Court of Australia Australia - Commonwealth 5 Sep 1944 AustLII flag 57
Dillon v Gange [1941] HCA 5; (1941) 64 CLR 253; [1941] ALR 94 High Court of Australia Australia - Commonwealth 28 Mar 1941 AustLII flag 41
Yellow Cabs of Australia Ltd v Colgan [1930] AR (NSW) 137 Australia - New South Wales circa 1930 flag 11
Smith v General Motor Cab Co Ltd [1911] UKLawRpAC 15; [1911] AC 188 United Kingdom 3 Apr 1911 CommonLII flag 27

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