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TR 2003/10 - Income tax: deductions that relate to personal services income

[2003] ATOTR 10

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Constitution
Corporations Act 2001 (Cth)	s1, s10, s15, s20, s60, s65, s70, s75, s86
Fringe Benefits Tax Assessment Act 1986 (Cth)	s1, s8, s10, s15, s20, s25, s58X, s60
Income Tax Assessment Act 1936 (Cth)	s318
Public Service Act 1999 (Cth)	s10, s35
Superannuation Guarantee (Administration) Act 1992 (Cth)	s1, s6, s8, s10, s15, s19, s20, s25, s26, s35, s60, s80
Taxation Administration Act 1953 (Cth)	s25, s85, s86, s51, s75
Taxation Laws Amendment Act (No 6) 2001 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Hi-Fert Pty Ltd v Kiukiang Maritime Carriers Inc (No 5)	[1998] FCA 1485; (1998) 90 FCR 1; (1998) 159 ALR 142	Federal Court of Australia	Australia - Commonwealth	24 Nov 1998	AustLII		84
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		144
FCT v Snowden & Willson Pty Ltd	[1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167	High Court of Australia	Australia - Commonwealth	15 May 1958	AustLII		133
Handley v FCT	[1981] HCA 16; (1981) 148 CLR 182; 34 ALR 275; 55 ALJR 345; 11 ATR 644	High Court of Australia	Australia - Commonwealth	1 Aug 1928	AustLII		115
FCT v Snowden and Willson Pty Ltd	(1958) 99 CLR 434		Australia - Commonwealth	circa 1958	Legal Online / Westlaw		2
Swinford v Commissioner of Taxation (Cth)	80 FLR 1; (1984) 15 ATR 1154; [1984] 3 NSWLR 118		Australia		Legal Online / Westlaw		11

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