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Australian Communication Exchange Ltd v Deputy Commissioner of Taxation   flag  79

[2003] HCA 55; (2003) 201 ALR 271; (2003) 77 ALJR 1806; (2003) 53 ATR 834
High Court of Australia
Australia - Commonwealth
1st October, 2003

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Police Association of NSW v Commissioner of Police, NSW Police Force [2025] NSWIC 2 Industrial Court of New South Wales Australia - New South Wales 3 Mar 2025 AustLII flag
Bruce Smith v Queensland Rail Transit Authority T/A Queensland Rail Ltd [2025] FWC 308 Fair Work Commission Australia 27 Feb 2025 AustLII flag
New South Wales Ambulance (Virtual Clinical Care Centre Clinicians) [2024] NSWIRComm 1066 New South Wales Industrial Relations Commission Australia - New South Wales 14 Nov 2024 AustLII flag
Australian Nursing and Midwifery Federation v Monash Health [2024] FCA 534 Federal Court of Australia Australia - Commonwealth 24 May 2024 AustLII flag
Roebuck v Shopping Centres Australasia Property Group Re Ltd [2024] FCA 503 Federal Court of Australia Australia - Commonwealth 15 May 2024 AustLII flag 1
AIG Insurance Australia Ltd v McMurray [2023] WASCA 148 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 20 Oct 2023 AustLII flag 4
JMC Pty Ltd v Commissioner of Taxation (Costs) [2023] FCAFC 95 Federal Court of Australia Australia - Commonwealth 16 Jun 2023 AustLII flag 9
United Workers' Union v Casson Homes Inc [2023] FWC 129 Fair Work Commission Australia 15 Mar 2023 AustLII flag
Transport Workers' Union of Australia v Carbridge Pty Ltd [2022] FWC 2638 Fair Work Commission Australia 7 Nov 2022 AustLII flag
Meeryn Denise Hay v Shire of Dandaragan T/A Shire of Dandaragan [2022] FWC 1543 Fair Work Commission Australia 19 Jul 2022 AustLII flag
Tikkun v NSW Ministry of Health in respect of Northern NSW Local Health District [2021] NSWIRComm 1070 New South Wales Industrial Relations Commission Australia - New South Wales 13 Sep 2021 AustLII flag 1
Donovan v Chief Executive, SA Health and Wellbeing (SA Ambulance Service) [2021] SAET 128 Australia 25 Jun 2021 AustLII flag 1
LibertyWorks Inc v Commonwealth [2021] HCA 18; (2021) 274 CLR 1; 391 ALR 188; (2021) 95 ALJR 490 High Court of Australia Australia - Commonwealth 16 Jun 2021 AustLII flag 33
Flight Attendants' Association of Australia v Qantas Airways Ltd; Qantas Domestic Pty Ltd [2020] FWC 6392 Fair Work Commission Australia 4 Dec 2020 AustLII flag 2
King v Melbourne Vicentre Swimming Club Inc [2020] FCA 1173 Federal Court of Australia Australia - Commonwealth 18 Aug 2020 AustLII flag 50
Eit Kwinana Partner Pty Ltd v Electricity Generation and Retail Corporation Trading As Synergy [2020] WASC 238 Supreme Court of Western Australia Australia - Western Australia 24 Jun 2020 AustLII flag 2
Pilbara Iron Ore Pty Ltd v Ammon [2020] WASCA 92 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 11 Jun 2020 AustLII flag 21
Australian Workers' Union, The v Colas New South Wales Pty Ltd [2020] FWC 2813 Fair Work Commission Australia 29 May 2020 AustLII flag 1
Matthew Fox; David Crick v Toll Remote Logistics Pty Ltd t/a Toll Helicopters [2020] FWC 2571 Fair Work Commission Australia 28 May 2020 AustLII flag
Mondelez v Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union known as the Australian Manufacturing Workers Union (AMWU) [2019] FCAFC 138; (2019) 270 FCR 513; (2019) 289 IR 29 Federal Court of Australia Australia - Commonwealth 21 Aug 2019 AustLII flag 23
Bluescope Steel (AIS) Pty Ltd v Australian Workers Union [2019] FCAFC 84; (2019) 270 FCR 359; (2019) 368 ALR 643; (2019) 288 IR 145 Federal Court of Australia Australia - Commonwealth 24 May 2019 AustLII flag 40
United Voice v Wilson Security Pty Ltd [2019] FCAFC 66; (2019) 269 FCR 608 Federal Court of Australia Australia - Commonwealth 26 Apr 2019 AustLII flag 5
United Voice v Wilson Security Pty Ltd [2018] FCA 1215 Federal Court of Australia Australia - Commonwealth 16 Aug 2018 AustLII flag 6
Aregar v Cox [2018] NTCA 3 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 16 Apr 2018 AustLII flag 1
Commissioner of Taxation v International Indigenous Football Foundation Australia Pty Ltd [2018] FCA 528; (2018) 107 ATR 769 Federal Court of Australia Australia - Commonwealth 19 Mar 2018 AustLII flag 4
Australian Workers ’ Union v BlueScope Steel (AIS) Pty Ltd [2018] FCA 80; (2018) 278 IR 170; (2018) 107 ATR 333 Federal Court of Australia Australia - Commonwealth 14 Feb 2018 AustLII flag 12
Public Service Association and Professional Officers ’ Association Amalgamated Union of New South Wales v Industrial Relations Secretary [2017] NSWSC 1473; (2017) 271 IR 77 Supreme Court of New South Wales Australia - New South Wales 27 Oct 2017 AustLII flag 3
New South Wales v Stockwell [2017] NSWCA 30 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 1 Mar 2017 AustLII flag 8
Fair Work Ombudsman v Koojedda Carpentry Pty Ltd ATF The Gumley Trust [2016] FCCA 2221 Federal Circuit Court of Australia Australia 2 Sep 2016 AustLII flag 1
Zheng v Minister for Immigration and Border Protection [2015] FCA 597 Federal Court of Australia Australia - Commonwealth 25 May 2015 AustLII flag 1
Public Service Association and Professional Officers' Association Amalgamated Union of New South Wales v Secretary of the Treasury [2014] NSWIRComm 23; 87 NSWLR 41 New South Wales Industrial Relations Commission Australia - New South Wales 14 May 2014 AustLII flag 52
Australian Rail, Tram and Bus Industry Union of Employees Western Australian Branch v Public Transport Authority of Western Australia [2013] WAIRComm 796 Western Australian Industrial Relations Commission Australia - Western Australia 9 Sep 2013 AustLII flag
Ferrymen Pty Ltd v Maritime Union of Australia, The [2013] FWC 5848 Fair Work Commission Australia 19 Aug 2013 AustLII flag 1
Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing and Allied Services Union of Australia v Excelior Pty Ltd [2013] FCA 638 Federal Court of Australia Australia - Commonwealth 28 Jun 2013 AustLII flag 29
Karthurmary Pty Ltd v FACAC Pty Ltd [2013] SASC 90 Supreme Court of South Australia Australia - South Australia 14 Jun 2013 AustLII flag 5
Coinvest Ltd v Bestaff Australasia Pty Ltd [2012] VCC 1474 County Court of Victoria Australia - Victoria 31 Oct 2012 AustLII flag
Rohrlach v Career Employment Group Inc [2012] SAIRComm 7 South Australian Industrial Relations Commission Australia - South Australia 29 May 2012 AustLII flag 3
Ergon Energy Corporation Ltd v Australian Energy Regulator [2012] FCA 393; (2012) 213 FCR 576 Federal Court of Australia Australia - Commonwealth 19 Apr 2012 AustLII flag
Commissioner of Taxation v Clark (No 2) [2011] FCAFC 140; (2011) 197 FCR 251; (2011) 85 ATR 735 Federal Court of Australia Australia - Commonwealth 10 Nov 2011 AustLII flag 12
ACT Department of Justice and Community Safety and Comcare [2011] AATA 467 Administrative Appeals Tribunal Australia 4 Jul 2011 AustLII flag 1
Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing and Allied Services Union of Australia v CJ Manfield Pty Ltd [2011] FMCA 374; (2011) 63 AILR 101-370 Federal Magistrates Court of Australia Australia 21 Jun 2011 AustLII flag 11
Opperman v Western Australia [2011] WASC 25 Supreme Court of Western Australia Australia - Western Australia 4 Feb 2011 AustLII flag 10
K & J Burns Electrical Pty Ltd v GRD Group (NT) Pty Ltd [2011] NTCA 1; (2011) 163 NTR 17; (2011) 246 FLR 285; (2011) 29 NTLR 1 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 21 Jan 2011 AustLII flag 22
Bennett v Commissioner of Police [2010] NSWIRComm 25 New South Wales Industrial Relations Commission Australia - New South Wales 1 Mar 2010 AustLII flag 4
Russell v FCT (No 2) [2009] FCA 1469; 74 ATR 760 Federal Court of Australia Australia - Commonwealth 11 Dec 2009 AustLII flag
Australian Medical Association v Royal Children's Hospital [2009] AIRC 371 Australian Industrial Relations Commission Australia 24 Apr 2009 AustLII flag
Australian Licensed Aircraft Engineers Association v Qantas Airways Ltd [2009] AIRC 268; (2009) 180 IR 1 Australian Industrial Relations Commission Australia 17 Mar 2009 AustLII flag 5
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 flag
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 flag
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 flag
Sahra Gulbis) v Commissioner of Police [2008] NSWIRComm 187 New South Wales Industrial Relations Commission Australia - New South Wales 8 Oct 2008 AustLII flag 4
Commissioenr of Police re Draft Policy [2008] NSWIRComm 184 New South Wales Industrial Relations Commission Australia - New South Wales 3 Oct 2008 AustLII flag
Nylex Industrial Products Pty Ltd v TCFUA [2007] FMCA 2084 Federal Magistrates Court of Australia Australia 17 Dec 2007 AustLII flag 4
Moloney v Beverage Engineering Pty Ltd [2007] FMCA 1072; (2007) 212 FLR 285; 59 AILR 100-701 Federal Magistrates Court of Australia Australia 12 Jul 2007 AustLII flag
Hyatt Regency Adelaide v Pratt and Harford [2007] SAIRC 32 South Australian Industrial Relations Court Australia - South Australia 15 Jun 2007 AustLII flag 1
BHP Billiton Iron Ore Pty Ltd v Australian Workers Union WA Branch Industrial Union of Workers and Transport Workers' Union of Australia, Industrial Union of Workers, Western Australian Branch [2006] WAIRComm 5338 Western Australian Industrial Relations Commission Australia - Western Australia 23 Aug 2006 AustLII flag
BHP Billiton Iron Ore Pty Ltd v the Australian Workers' Union Western Australian Branch, Industrial Union of Workers [2006] WASCA 159 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 7 Aug 2006 AustLII flag 2
Shop Distributive and Allied Employees ’ Association v Woolworths Ltd [2006] FCA 616; (2006) 151 FCR 513 Federal Court of Australia Australia - Commonwealth 25 May 2006 AustLII flag 98
Triguboff-Travers (t/as Thalia Corporation & India Pty Ltd) v Lord [2006] SAIRC 27 South Australian Industrial Relations Court Australia - South Australia 12 May 2006 AustLII flag
City of Mitcham v Doe [2005] SAIRC 91 South Australian Industrial Relations Court Australia - South Australia 21 Dec 2005 AustLII flag 7
Macquarie Generation v Labor Council of New South Wales [2005] NSWIRComm 327 New South Wales Industrial Relations Commission Australia - New South Wales 6 Oct 2005 AustLII flag 1
SA Printech v Woollett [2005] SAIRC 62 South Australian Industrial Relations Court Australia - South Australia 11 Aug 2005 AustLII flag 3
Transport Workers' Union of Australia - re Superannuation contributions - PR956269 [2005] AIRC 538 Australian Industrial Relations Commission Australia 16 Jun 2005 AustLII flag
Doolan v Dare [2005] FCAFC 69; (2005) 142 FCR 287 Federal Court of Australia Australia - Commonwealth 4 May 2005 AustLII flag 10
DB Rreef Funds Management Ltd v Commissioner of Taxation [2005] FCA 509; (2005) 218 ALR 144; 59 ATR 388 Federal Court of Australia Australia - Commonwealth 29 Apr 2005 AustLII flag 16
Field v Department for Administrative and Information Services [2005] SAWCT 31 South Australian Workers Compensation Tribunal Australia - South Australia 28 Apr 2005 AustLII flag
Commissioner of Taxation v Linter Textiles Australia Ltd [2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913 High Court of Australia Australia - Commonwealth 26 Apr 2005 AustLII flag 121
Amcor Ltd v Construction, Forestry, Mining and Energy Union [2005] HCA 10; (2005) 222 CLR 241; (2005) 214 ALR 56; (2005) 79 ALJR 703; (2005) 138 IR 286; (2005) 56 AILR 100-339 High Court of Australia Australia - Commonwealth 9 Mar 2005 AustLII flag 881
Csx World Terminals Adelaide Pty Ltd v Tully and Prior [2004] SAIRC 97 South Australian Industrial Relations Court Australia - South Australia 22 Dec 2004 AustLII flag 3
FPM Constructions Pty Ltd v Australian Recreation Systems Pty Ltd [2004] NSWCA 318 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 16 Sep 2004 AustLII flag
Dowell v Custombuilt Homes Pty Ltd [2004] WASCA 171 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 13 Aug 2004 AustLII flag 7
Lhmu v Rhosha Pty Ltd & Others [2004] SAIRC 42 South Australian Industrial Relations Court Australia - South Australia 25 Jun 2004 AustLII flag
CSX World Terminals Adelaide Pty Ltd v Tully and Prior [2004] SAIRC 33 South Australian Industrial Relations Court Australia - South Australia 28 May 2004 AustLII flag 2
Thompson v Roche Bros Pty Ltd [2004] WASCA 110 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 27 May 2004 AustLII flag 14
Psa v Commissioner for Public Employment (Department for Administrative and Information Services) [2004] SAIRC 20 South Australian Industrial Relations Court Australia - South Australia 18 Mar 2004 AustLII flag
Gibson v Western Sydney Area Health Service [2003] NSWIRComm 465 New South Wales Industrial Relations Commission Australia - New South Wales 23 Dec 2003 AustLII flag 4
Australian Workers Union v Pasminco Australia Ltd [2003] NSWIRComm 365; (2003) 131 IR 1 New South Wales Industrial Relations Commission Australia - New South Wales 5 Dec 2003 AustLII flag 18
Dossett v TKJ Nominees Pty Ltd [2003] HCA 69; (2003) 218 CLR 1; (2003) 202 ALR 428; (2003) 78 ALJR 161 High Court of Australia Australia - Commonwealth 4 Dec 2003 AustLII flag 136
Cakmak v Minister for Immigration and Multicultural and Indigenous Affairs [2003] FCAFC 257; (2003) 135 FCR 183; (2003) 76 ALD 333; 31 Fam LR 29 Federal Court of Australia Australia - Commonwealth 21 Nov 2003 AustLII flag 98
Hewlett Packard Australia Pty Ltd v GE Capital Finance Pty Ltd [2003] FCAFC 256; (2003) 135 FCR 206; (2003) 203 ALR 51; 47 ACSR 589; 22 ACLC 146 Federal Court of Australia Australia - Commonwealth 21 Nov 2003 AustLII flag 115
Attorney-General (WA) v Marquet [2003] HCA 67; (2003) 217 CLR 545; (2003) 202 ALR 233; (2003) 78 ALJR 105 High Court of Australia Australia - Commonwealth 13 Nov 2003 AustLII flag 154
Gillard v R [2003] HCA 64; (2003) 219 CLR 1; 202 ALR 202; (2003) 78 ALJR 64; 139 A Crim R 100 High Court of Australia Australia - Commonwealth 12 Nov 2003 AustLII flag 193

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Revisiting s 32(1) of the Victorian Charter: Strained Constructions and Legislative Intentions" (2020) 46 Monash University Law Review 174 Chen, Bruce Australia circa 2020 AustLII flag 2
"Interdisciplinarity in Judicial Decision-Making: Exploring the Role of Social Science in Australian Labour Law Cases" [2018] MelbULawRw 19 Sutherland, Carolyn Australia circa 2018 AustLII flag
"The Constitutionalisation of the Common Law" [2004] UMelbLRS 1 Hill, Graeme; Stone Adrienne Australia circa 2004 AustLII flag

Legislation Cited

Legislation Name Provision
Superannuation Guarantee (Administration) Act 1992 (Cth) s5, s12, s16, s19, s20, s21, s22, s23, s27, s28, s29
Superannuation Guarantee Charge Act 1992 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ, s14ZZO, s14ZZP, s16, s17, s14
Statutory Instruments Act 1992 (Qld) s7

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Dovuro Pty Ltd v Wilkins [2003] HCA 51; (2003) 215 CLR 317; (2003) 201 ALR 139; (2003) 77 ALJR 1706; [2003] Aust Torts Reports 81-712 High Court of Australia Australia - Commonwealth 11 Sep 2003 AustLII flag 303
Roberts v Bass [2002] HCA 57; (2002) 212 CLR 1; (2003) 194 ALR 161; (2002) 77 ALJR 292; [2003] Aust Torts Reports 81-683 High Court of Australia Australia - Commonwealth 12 Dec 2002 AustLII flag 348
Quest Personnel Temping Pty Ltd v Commissioner of Taxation [2002] FCA 85; (2002) 116 FCR 338; (2002) 49 ATR 84 Federal Court of Australia Australia - Commonwealth 12 Feb 2002 AustLII flag 15
Australian Communication Exchange Ltd v Deputy Commissioner of Taxation [2001] FCA 462; (2001) 47 ATR 77 Federal Court of Australia Australia - Commonwealth 26 Apr 2001 AustLII flag 1
Deputy Commissioner of Taxation v Australian Communication Exchange Ltd (2001) 48 ATR 426 Australia circa 2001 Legal Online / Westlaw flag 2
Australian Workers Union NSW and WJ & A Seery [2000] NSWIRComm 62 New South Wales Industrial Relations Commission Australia - New South Wales 5 May 2000 AustLII flag 6
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5451
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1966
Kucks v CSR Ltd (1996) 66 IR 182 circa 1996 828
XL Parcel Express Pty Ltd v Transport Workers' Union of Australia (1996) 151 QGIG 2079 Australia - Queensland circa 1996 flag 1
Byrne v Australian Airlines Ltd (1995) 185 CLR 410 Australia - Commonwealth circa 1995 Legal Online / Westlaw flag 2547
Workers Rehabilitation & Compensation Corporation v Harle [1994] SASC 4023; (1994) 61 SASR 507 Supreme Court of South Australia Australia - South Australia 10 May 1994 AustLII flag 29
Superannuation Test Case (1994) 55 IR 447 circa 1994 11
(1993) 142 Qgig 153 (1993) 142 QGIG 153 Australia - Queensland circa 1993 flag 1
Bropho v Western Australia [1990] HCA 24; (1990) 171 CLR 1; (1990) 93 ALR 207; 64 ALJR 374 High Court of Australia Australia - Commonwealth 20 Jun 1990 AustLII flag 681
Re Manufacturing Grocers' Employees Federation of Australia; Ex parte Australian Chamber of Manufactures [1986] HCA 23; (1986) 160 CLR 341; (1985) 299 CAR 163 High Court of Australia Australia - Commonwealth 15 May 1986 AustLII flag 134
Attorney-General (NSW); Ex rel McKellar v The Commonwealth (1977) 139 CLR 527 Australia - Commonwealth circa 1977 Legal Online / Westlaw flag 39
Commissioner for Railways (NSW) v Agalianos [1955] HCA 27; (1955) 92 CLR 390 High Court of Australia Australia - Commonwealth 9 Jun 1955 AustLII flag 441

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