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Egan and Commissioner of Taxation   flag  10

[2001] AATA 449; (2001) 47 ATR 1180
Administrative Appeals Tribunal
Australia
25th May, 2001

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TR 2022/3 - Income tax: personal services income and personal services businesses [2022] ATOTR TR2022/3 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TR 2022/3 - Income tax: personal services income and personal services businesses [2022] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
TD 2005/29 - Income tax: will Part IVA of the Income Tax Assessment Act 1936 always apply if a taxpayer who carries on a business (including a personal services business) pays superannuation contributions that do not exceed the age-based limits but are considerably in excess of the value of the services provided by the employee? [2005] ATOTD TD2005/29 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
TD 2005/29 - Income tax: will Part IVA of the Income Tax Assessment Act 1936 always apply if a taxpayer who carries on a business (including a personal services business) pays superannuation contributions that do not exceed the age-based limits but are considerably in excess of the value of the services provided by the employee? [2005] ATOTD 29 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Re Dibarr Pty Ltd and FCT [2004] AATA 1030; 57 ATR 1183 Administrative Appeals Tribunal Australia 1 Oct 2004 AustLII flag 4
Egan and Commissioner of Taxation [2002] AATA 563; 50 ATR 1064 Administrative Appeals Tribunal Australia 10 Jul 2002 AustLII flag 1
TR 2001/8 - Income tax: what is a personal services business [2001] ATOTR TR2001/8 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/7 - Income tax: the meaning of personal services income [2001] ATOTR TR2001/7 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Duties General Anti-Avoidance Rules" (2004) 7 (2) Journal of Australian Taxation 251 Orow, Nabil; Teo, Eu-Jin Australia circa 2004 AustLII flag 2
"Part IVA - A Toothless Tiger?" [2001] RevenueLawJl 5 Cassidy, Julie Australia circa 2001 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s28, s37, s42D
Income Tax Assessment Act 1936 (Cth) s177A, s177C, s177D, s177F
Act (Cth)

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