The Secretary to the Department of Social Security v Ekis, Mary Elizabeth [1998] FCA 940

FEDERAL COURT OF AUSTRALIA

SOCIAL SECURITY - age pension - whether commission-only real estate saleswoman an employee or "carries on a business" - Social Security Act 1991 (Cth), s 1075.

Administrative Appeals Tribunal Act 1975 (Cth) - s 44

Social Security Act 1991 (Cth) - ss 1064, 1072, 1075

Income Tax Assessment Act 1936 (Cth) - ss 6, 51

Blackwood Hodge (Australia) Pty Ltd v Collector of Customs (New South Wales) (1980) 47 FLR 131, followed

Mersey Docks and Harbour Board v Henderson Bros (1888) 13 App Cas 595, followed

Collector of Customs v Agfa-Gevaert Ltd (1996) 186 CLR 389, followed

Haldane-Stevenson v Director-General of Social Security (1985) 9 FCR 73, followed

Secretary, Department of Social Security v Garvey (1989) 91 ALR 245, followed

Read v The Commonwealth (1988) 167 CLR 57, followed

Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280, followed

Blockey v Federal Commissioner of Taxation (1923) 31 CLR 503, referred to

London Australia Investment Co Ltd v Federal Commissioner of Taxation (1977) 138 CLR 106, followed

Shepherd v Federal Commissioner of Taxation (1975) 5 ATR 646, followed

Commonwealth of Australia v Human Rights and Equal Opportunity Commission (1998) 152 ALR 182, followed

Federal Commissioner of Taxation v Barrett (1973) 129 CLR 395, referred to

Stevens v Brodribb Sawmilling Co Pty Ltd (1986) 160 CLR 16, followed

Vabu Pty Ltd v Federal Commissioner of Taxation (1996) 96 ATC 4,898, followed

Commonwealth Banking Corporation v Percival (1988) 20 FCR 176, followed

Baxter Healthcare Pty Ltd v Comptroller-General of Customs (1997) 72 FCR 467, referred to

Hughes v Clubb (1987) 10 NSWLR 325, referred to

THE SECRETARY TO THE DEPARTMENT OF SOCIAL SECURITY v MARY ELIZABETH EKIS

QG 29 OF 1998

DRUMMOND J

6 AUGUST 1998

BRISBANE

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY QG 29 of 1998