Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
IRG Technical Services Pty Ltd v Deputy Commissioner of Taxation [2007] FCA 1867
TAXATION – INCOME TAX – alienation of personal services income – the results test
HELD – two applicants not entitled to Personal Services Business Determinations under Part 2-42
Income Tax Assessment Act 1997 (Cth) Part 2-42, s 87-18(3) and s 87-65
Bank Voor Handel En Scheepvaart NV v Slatford [1953] 1 QB 248 Braverus Maritime Inc v Port Kembla Coal Terminal Ltd (2005) 148 FCR 68 Bropho v Western Australia (1990) 171 CLR 1 Cameron Brae Pty Limited v Commission of Taxation [2007] FCAFC 135 CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 Colonial Mutual Life Assurance Society Ltd v Producers and Citizens Co-Operative Assurance Co of Australia (1931) 46 CLR 41 Commissioner of Taxation v Metaskills Pty Ltd (2003) 130 FCR 248 Corporation of the City of Enfield v Development Assessment Commission (2000) 199 CLR 135 Eastman v Director of Public Prosecutions (ACT) (2003) 214 CLR 318 Hollis v Vabu Pty Limited (2001) 207 CLR 21 HP Mercantile Pty Limited v Commissioner of Taxation (2005) 143 FCR 553 Jeffrey James Prebble Pty Limited v Commissioner of Taxation (2003) 131 FCR 130 K & S Lake City Freighters Pty Limited v Gordon & Gotch Ltd (1985) 157 CLR 309 Kingston v Keprose Pty Ltd (No 3) (1987) 11 NSWLR 404 Marshall v Whittaker's Building Supply Co (1963) 109 CLR 210 Network Ten Pty Ltd v TCN Channel Nine Pty Limed (2004) 218 CLR 273 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 Queensland Stations Pty Limited v Federal Commissioner of Taxation (1945) 70 CLR 539 World Book (Australia) Pty Limited v Commissioner of Taxation (1992) 92 ATC 4327 Stevens v Brodribb Sawmilling Co Pty Ltd (1986) 160 CLR 16 Stevens v Kabushiki Kaisha Sony Computers Entertainment (2005) 224 CLR 193 Stevenson Jordan and Harrison Ltd v MacDonald and Evans [1952] 1 TLR 101 Review of Business Tax: A Tax System Redesigned, July 1999 (the "Ralph Report") Explanatory Memorandum to the New Business Tax System (Alienation of Personal Services Income) Bill 2000 Explanatory Memorandum to the Taxation Laws Amendment Bill (No 6) 2001
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