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TR 2003/15 - Income tax: Pay As You Go (PAYG) Withholding - Payments made by trustees under the Bankruptcy Act 1966 to former employees   flag 

[2003] ATOTR 15
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Bankruptcy Act 1966 (Cth) s12, s16, s35, s60, s82, s85, s90, s132, s140, s145, s190, s221A, s229
Corporations Act 2001 (Cth)
Income Tax Assessment Act 1936 (Cth) s90
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s12
Companies Act 1981 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Deputy Commissioner of Taxation v Applied Design Development Pty Ltd (In Liq) [2002] FCA 205; (2002) 117 FCR 336; (2002) 49 ATR 196; (2002) 20 ACLC 463 Federal Court of Australia Australia - Commonwealth 15 Mar 2002 AustLII flag 14
Pay-roll Tax, Commissioner of (Vic) v Reserve Bank of Australia [1987] VicRp 19; [1987] VR 241; (1986) 66 ALR 677; (1986) 17 ATR 678 Australia - Victoria 20 May 1986 AustLII flag 12
McLean v Commissioner of Taxation (No 2) (1997) 78 FCR 140; (1997) 37 ATR 52 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 11
McDonald v Deputy Commissioner of Taxation (1997) 37 ATR 521 Australia circa 1997 Legal Online / Westlaw flag 3
Terry Shields Pty Ltd v Chief Commissioner of Pay-roll Tax (NSW) (1989) 96 FLR 134; (1989) 98 ALR 559; (1989) 17 NSWLR 493; (1989) 20 ATR 901 Australia - New South Wales circa 1989 Legal Online / Westlaw flag 18
Murdoch v Commissioner of Pay-roll Tax (Vic) (1980) 143 CLR 629; (1980) 31 ALR 637 Australia - Commonwealth circa 1980 Legal Online / Westlaw flag 36
S & N (Nominees Pty Ltd) (in liq), Re (1984) 54 ACTR 19; (1984) 68 FLR 441; (1984) 15 ATR 475 Australia - Australian Capital Territory circa 1984 LexisNexis AU flag 6
Johnson, Re; Law, Ex p 8 ATD 201; (1946) 14 ABC 43; 3 AITR 458 Australia circa 1989 flag 3

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