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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
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 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
TR 2001/7 - Income tax: the meaning of personal services income [2001] ATOTR TR2001/7 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/8 - Income tax: what is a personal services business [2001] ATOTR TR2001/8 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
"Part IVA - A Toothless Tiger?" [2001] RevenueLawJl 5 Cassidy, Julie Australia circa 2001 AustLII flag
"Duties General Anti-Avoidance Rules" (2004) 7 (2) Journal of Australian Taxation 251 Orow, Nabil; Teo, Eu-Jin Australia circa 2004 AustLII flag 2

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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