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TR 2003/6 - Income tax: attribution of personal services income

[2003] ATOTR TR2003/6

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s318
Income Tax Assessment Act 1997 (Cth)	s1.7, s2.5, s3.5, s8.5
Public Service Act 1999 (Cth)	s15, s20, s30, s35
Taxation Administration Act 1953 (Cth)
New Business Tax System (Alienation of Personal Services Income) Act 2000 (Cth)	s70

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
FCT v Everett	[1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 54 ALJR 196; (1980) 10 ATR 608	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII
Charles v FCT	[1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85	High Court of Australia	Australia - Commonwealth	circa 1954	AustLII
Ardmona Fruit Products Co-operative Co Ltd v FCT	[1952] HCA 40; (1952) 86 CLR 530; [1952] ALR 646; 10 ATD 40	High Court of Australia	Australia - Commonwealth	1 Aug 1952	AustLII
Baker v Archer-Shee	[1927] UKHL 1; [1927] AC 844; [1927] All ER 755; (1926) 11 Tax Cas 749	House of Lords	United Kingdom	26 Jul 1927	BAILII
2 TR 2001/7	2 TR 2001/7			circa 2001

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