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Ryan and Commissioner of Taxation   flag  9

[2004] AATA 753; (2004) 56 ATR 1122; 82 ALD 140
Administrative Appeals Tribunal
Australia
19th July, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Douglass v Commissioner of Taxation [2018] AATA 3729 Administrative Appeals Tribunal Australia 3 Oct 2018 AustLII flag 2
Magazine Co and Commissioner of Taxation [2004] AATA 1173; 58 ATR 1001 Administrative Appeals Tribunal Australia 9 Nov 2004 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

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction †  Date Full Text Citation Index
"Australian tax avoidance cases - A comparative approach" (FCA) [2017] FedJSchol 9 Pagone, Justice Australia circa 2017 AustLII flag
"SMSF Tax Update" [2010] UNSWLRS 34 Mackenzie, Gordon Australia circa 2010 AustLII flag
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC) [2012] VicJSchol 20 Pagone, Justice Tony Australia - Victoria circa 2012 AustLII flag
"Speech - Advising on Part IVA" (VSC) [2007] VicJSchol 24 Pagone, Justice Tony Australia - Victoria circa 2007 AustLII flag
"Paper - Where are we with Part IVA? Current Issues Involving Part IVA" (VSC) [2007] VicJSchol 19 Pagone, Justice Tony Australia - Victoria circa 2007 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s177C, s177D, s177F
Act (Cth)
Taxation Administration Act 1953 (Cth) s14ZZK

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1) [1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575 Federal Court of Australia Australia - Commonwealth 7 Sep 1999 AustLII flag 39
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
FCT v Peabody (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
FCT v Gulland [1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1 High Court of Australia Australia - Commonwealth 18 Dec 1985 AustLII flag 92
Peate v FCT (1964) 111 CLR 443 Australia - Commonwealth circa 1964 Legal Online / Westlaw flag 73
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC) [2012] VicJSchol 20 Pagone, Justice Tony Australia - Victoria circa 2012 AustLII flag
"Speech - Advising on Part IVA" (VSC) [2007] VicJSchol 24 Pagone, Justice Tony Australia - Victoria circa 2007 AustLII flag
"Paper - Where are we with Part IVA? Current Issues Involving Part IVA" (VSC) [2007] VicJSchol 19 Pagone, Justice Tony Australia - Victoria circa 2007 AustLII flag

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