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Deputy Commissioner of Taxation v Applied Design Development Pty Ltd (In Liq)   flag  14

[2002] FCA 205; (2002) 117 FCR 336; (2002) 49 ATR 196; (2002) 20 ACLC 463
Federal Court of Australia
Australia - Commonwealth
15th March, 2002

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sexyworld (Aust) Pty Ltd and Commissioner of Taxation (Taxation) [2023] AATA 1919 Administrative Appeals Tribunal Australia 15 Jun 2023 AustLII flag
Robertson v Queensland (Department of Communities, Disability Services and Seniors) (No 2) [2019] QIRC 196 Queensland Industrial Relations Commission Australia - Queensland 17 Dec 2019 AustLII flag 2
CLK Kitchens & Joinery Pty Ltd v Commissioner of Taxation [2019] FCA 1086; (2019) 268 FCR 166 Federal Court of Australia Australia - Commonwealth 12 Jul 2019 AustLII flag 4
TR 2018/7 - Income tax: employee remuneration trusts [2018] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TR 2018/7 - Income tax: employee remuneration trusts [2018] ATOTR TR2018/7 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
SGD 2017/1 - Superannuation guarantee: is an advance paid under section 28 of the Fair Entitlements Guarantee Act 2012 to a former employee 'salary or wages' paid by the employer to the employee for the purposes of working out a superannuation guarantee charge liability under the Superannuation Guarantee (Administration) Act 1992? [2017] ATOSGD 1 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
SGD 2017/1 - Superannuation guarantee: is an advance paid under section 28 of the Fair Entitlements Guarantee Act 2012 to a former employee 'salary or wages' paid by the employer to the employee for the purposes of working out a superannuation guarantee charge liability under the Superannuation Guarantee (Administration) Act 1992? [2017] ATOSGD SGD2017/1 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
TD 2017/26 - Income tax: employee share schemes - when a dividend equivalent payment is assessable to an employee as remuneration [2017] ATOTD TD2017/26 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
TD 2017/26 - Income tax: employee share schemes - when a dividend equivalent payment is assessable to an employee as remuneration [2017] ATOTD 26 Australian Taxation Office Australia - Commonwealth circa 2017 AustLII flag
Resolute Management Services Ltd Mrs Kathleen Ann Haderlein v Revenue & Customs [2008] UKSPC SPC00710 United Kingdom Special Commissioners of Income Tax United Kingdom 27 Aug 2008 BAILII flag
SA Printech v Woollett [2005] SAIRC 62 South Australian Industrial Relations Court Australia - South Australia 11 Aug 2005 AustLII flag 3
Bauer v Pascoe [2003] FMCA 273 Federal Magistrates Court of Australia Australia 4 Jul 2003 AustLII flag
TR 2003/15 - Income tax: Pay As You Go (PAYG) Withholding - Payments made by trustees under the Bankruptcy Act 1966 to former employees [2003] ATOTR TR2003/15 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
TR 2003/15 - Income tax: Pay As You Go (PAYG) Withholding - Payments made by trustees under the Bankruptcy Act 1966 to former employees [2003] ATOTR 15 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth) s1.2, s3.5
Taxation Administration Act 1953 (Cth) s12, s16
Companies Act 1981 (Cth) s9, s12, s35, s42, s100, s478, s553, s556
Income Tax Assessment Act (No.2) 1940 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
McLean v Commissioner of Taxation (No 2) (1997) 78 FCR 140; (1997) 37 ATR 52 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 11
McDonald v Deputy Commissioner of Taxation (1997) 37 ATR 521 Australia circa 1997 Legal Online / Westlaw flag 3
Pyramid Building Society v Howell (1994) 14 ACSR 633; 12 ACLC 953 Australia circa 1994 LexisNexis AU flag 4
Tanning Research Laboratories Inc v O ’ Brien [1990] HCA 8; (1990) 169 CLR 332; (1990) 91 ALR 180; (1990) 8 ACLC 248; (1990) 64 ALJR 211; 1 ACSR 510 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 354
Beverage Packers (Australia) Pty Ltd, Re [1990] VicRp 39; [1990] VR 446 Australia - Victoria 22 Aug 1989 AustLII flag 8
O'Brien v Tanning Research Laboratories Inc (1988) 84 ALR 221; 93 FLR 270; (1988) 14 NSWLR 601; (1989) 7 ACLC 182 Australia - New South Wales circa 1989 LexisNexis AU flag 44
O'Brien v Tanning Research Laboratories Inc (1987) 11 ACLR 778; (1987) 5 ACLC 820 Australia circa 1987 LexisNexis AU flag 15
S & N (Nominees Pty Ltd) (in liq), Re (1984) 54 ACTR 19; (1984) 68 FLR 441; (1984) 15 ATR 475 Australia - Australian Capital Territory circa 1984 LexisNexis AU flag 6
Beckwith v R [1976] HCA 55; (1976) 135 CLR 569; (1976) 12 ALR 333; 51 ALJR 247; 28 ALT 39 High Court of Australia Australia - Commonwealth 1 Nov 1976 AustLII flag 511
Hillman v Crystal Bowl Amusements Ltd [1973] 1 WLR 162 United Kingdom circa 1973 LexisNexis / Westlaw flag 2
Re Johnson; Ex parte Law [1946] ABC 43 Australia circa 1946 flag 1
In re Farrow's Bank Ltd [1921] 2 Ch 164 Court of Chancery United Kingdom circa 1921 LexisNexis / Westlaw flag 13
Reigate v Union Manufacturing Co (Ramsbottom) Ltd [1918] 1 KB 592; 118 LT 479 United Kingdom circa 1918 LexisNexis / Westlaw flag 171
Bank of Scotland v Macleod [1914] AC 311 United Kingdom circa 1914 LexisNexis / Westlaw flag 12
Anglo-Moravian Hungarian Junction Railway Co, In re; Ex parte Watkin [1875] UKLawRpCh 145; 1 Ch D 130; 33 LT 650; 45 LJCh 115 Court of Chancery United Kingdom 19 Nov 1875 CommonLII flag 29
In Re Trueman's Estate; Hooke v Piper [1872] UKLawRpEq 120; (1872) LR 14 Eq 278 United Kingdom 26 Jun 1872 CommonLII flag 6
General Rolling Stock Co, Re (Chapman's Case) [1866] UKLawRpEq 9; (1865-66) LR 1 Eq 346 United Kingdom 16 Jan 1866 CommonLII flag 16
Re Guardian Securities Ltd 39 ALR 146; (1984) 8 ACLR 822; [1984] 1 NSWLR 95; 2 ACLC 266 Australia LexisNexis AU flag 47

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