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TR 2022/D3 - Income tax: pay as you go withholding - who is an employee?   flag 

[2022] ATODTR TR2022/D3
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Superannuation Guarantee (Administration) Act 1992 (Cth) s12, s35
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 359
ZG Operations Australia Pty Ltd v Jamsek [2022] HCA 2; (2022) 275 CLR 254; (2022) 398 ALR 603; (2022) 96 ALJR 144; (2022) 312 IR 74 High Court of Australia Australia - Commonwealth 9 Feb 2022 AustLII flag 236
WorkPac Pty Ltd v Rossato [2021] HCA 23 High Court of Australia Australia - Commonwealth circa 2021 AustLII flag 101
Dental Corporation Pty Ltd v Moffet [2020] FCAFC 118; 278 FCR 502 Federal Court of Australia Australia - Commonwealth 16 Jul 2020 AustLII flag 26
Tattsbet Ltd v Morrow [2015] FCAFC 62; (2015) 233 FCR 46; (2015) 321 ALR 305; (2015) 249 IR 440 Federal Court of Australia Australia - Commonwealth 11 May 2015 AustLII flag 150
Fair Work Ombudsman v Quest South Perth Holdings Pty Ltd [2015] FCAFC 37; (2015) 228 FCR 346; 321 ALR 404; (2015) 249 IR 256 Federal Court of Australia Australia - Commonwealth 17 Mar 2015 AustLII flag 84
On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation (No 3) [2011] FCA 366; (2011) 214 FCR 82; (2011) 279 ALR 341; (2011) 206 IR 252; (2011) 83 ATR 137 Federal Court of Australia Australia - Commonwealth 13 Apr 2011 AustLII flag 187
Roy Morgan Research Pty Ltd v Commissioner of Taxation [2010] FCAFC 52; (2010) 184 FCR 448; (2010) 268 ALR 232; (2010) 76 ATR 264; [2010] ATC 20-184 Federal Court of Australia Australia - Commonwealth 26 May 2010 AustLII flag 90
Raftland Pty Ltd v FCT [2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 153
Hollis v Vabu Pty Ltd [2001] HCA 44; (2001) 207 CLR 21; (2001) 181 ALR 263; (2001) 75 ALJR 1356; (2001) 106 IR 80; (2001) 47 ATR 559; (2001) 50 AILR 4-476; [2001] Aust Torts Reports 81-615; (2001) 33 MVR 399 High Court of Australia Australia - Commonwealth 9 Aug 2001 AustLII flag 1040
JA & BM Bowden & Sons Pty Ltd v Chief Commissioner of State Revenue [2001] NSWCA 125; (2001) 105 IR 66; 47 ATR 94 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 7 May 2001 AustLII flag 40
Commissioner of Taxation of the Commonwealth of Australia v De Luxe Red & Yellow Cabs Co-Operative (Trading) Society Ltd [1998] FCA 361; (1998) 82 FCR 507; (1998) 38 ATR 609 Federal Court of Australia Australia - Commonwealth 15 Apr 1998 AustLII flag 28
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 56
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 1574
Australian Mutual Provident Society v Chaplin [1978] UKPC 7; (1978) 18 ALR 385; (1978) 52 ALJR 407; 44 SAIR 354 Privy Council Australia - South Australia 14 Mar 1978 BAILII flag 359
FCT v Barrett [1973] HCA 49; (1973) 129 CLR 395; (1973) 4 ATR 122; 47 ALJR 616; 2 ALR 65 High Court of Australia Australia - Commonwealth 2 Nov 1973 AustLII flag 166
Market Investigations Ltd v Minister of Social Security [1969] 2 QB 173; [1968] 3 All ER 732; [1969] 2 WLR 1 United Kingdom circa 1969 LexisNexis / Westlaw flag 4
Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1967] EWHC QB 3; [1968] 2 QB 497; [1968] 1 All ER 433; [1968] 2 WLR 775 High Court of England and Wales United Kingdom - England and Wales 8 Dec 1967 BAILII flag 398
Marshall v Whittaker's Building Supply Co [1963] HCA 26; (1963) 109 CLR 210; [1963] ALR 859; (1963) 37 ALJR 92 High Court of Australia Australia - Commonwealth 7 Aug 1963 AustLII flag 312
Zuijs v Wirth Brothers Pty Ltd [1955] HCA 73; (1955) 93 CLR 561; [1956] ALR 123 High Court of Australia Australia - Commonwealth 15 Dec 1955 AustLII flag 369
Neale v Atlas Products (Vic) Pty Ltd [1955] HCA 18; (1955) 94 CLR 419; [1955] ALR 426; 10 ATD 460 High Court of Australia Australia - Commonwealth 1 Apr 1955 AustLII flag 81
R v Foster; Ex parte Commonwealth Life (Amalgamated) Assurances Ltd [1952] HCA 10; (1952) 85 CLR 138; [1952] ALR 182 High Court of Australia Australia - Commonwealth 11 Mar 1952 AustLII flag 146
Queensland Stations Pty Ltd v FCT [1945] HCA 13; (1945) 70 CLR 539; [1945] ALR 273; (1945) 8 ATD 30 High Court of Australia Australia - Commonwealth 3 Aug 1945 AustLII flag 242
Colonial Mutual Life Assurance Society Ltd v Producers and Citizens Co-operative Assurance Co of Australia Ltd [1931] HCA 53; (1931) 46 CLR 41; 38 ALR 73 High Court of Australia Australia - Commonwealth 23 Dec 1931 AustLII flag 285
87 Ir 349 87 IR 349 circa 2022 4

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