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Metaskills Pty Ltd and Commissioner of Taxation   flag  7

[2005] AATA 647; 60 ATR 1055
Administrative Appeals Tribunal
Australia
6th July, 2005

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
Cameron v Commissioner of Taxation [2011] FCA 1378 Federal Court of Australia Australia - Commonwealth 8 Dec 2011 AustLII flag 2
Cameron and Commissioner of Taxation [2011] AATA 386 Administrative Appeals Tribunal Australia 6 Jun 2011 AustLII flag 4
BRMJCQ Pty Ltd v FCT [2010] AATA 311; 79 ATR 220; [2010] ATC 10-135 Administrative Appeals Tribunal Australia 29 Apr 2010 AustLII flag 6
Cooper v Commissioner of Taxation [2010] AATA 215; [2010] ATC 10-130; (2010) 78 ATR 669 Administrative Appeals Tribunal Australia 29 Mar 2010 AustLII flag 2

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"Resolving the Personal Services Income Dilemma in Australia: an Evaluation of Alternative Anti-Avoidance Measures" (2007) 10 Journal of Australian Taxation 53 Pennicott, Scott Australia circa 2007 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Income Tax Assessment Act 1997 (Cth) s3.5, s6.5

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
TelePacific Pty Ltd v Commissioner of Taxation [2005] FCA 158; (2005) 218 ALR 85; (2005) 58 ATR 441 Federal Court of Australia Australia - Commonwealth 4 Mar 2005 AustLII flag 19
Toll (FGCT) Pty Ltd v Alphapharm Pty Ltd [2004] HCA 52; 211 ALR 342; (2004) 79 ALJR 129; (2004) 1 BFRA 280; [2005] Aust Contract Reports 90-204; (2004) 219 CLR 165 High Court of Australia Australia - Commonwealth 11 Nov 2004 AustLII flag 966
Scimitar Systems Pty Ltd and Deputy Commissioner of Taxation [2004] AATA 720; 56 ATR 1162; 80 ALD 378 Administrative Appeals Tribunal Australia 6 Jul 2004 AustLII flag 6
Commissioner of Taxation v Metaskills Pty Ltd [2003] FCA 766; (2003) 130 FCR 248; 53 ATR 346 Federal Court of Australia Australia - Commonwealth 23 Jul 2003 AustLII flag 17
Ermogenous v Greek Orthodox Community of SA Inc [2002] HCA 8; (2002) 209 CLR 95; (2002) 187 ALR 92; (2002) 112 IR 56; [2002] Aust Contract Reports 90-144; (2002) 76 ALJR 465; (2002) 51 AILR 4-596; (2002) 23 Leg Rep 9 High Court of Australia Australia - Commonwealth 7 Mar 2002 AustLII flag 637
Codelfa Construction Pty Ltd v State Rail Authority of New South Wales [1982] HCA 24; (1982) 149 CLR 337; (1982) 41 ALR 367; (1982) 56 ALJR 459 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 3878
Port Jackson Stevedoring Pty Ltd v Salmond & Spraggon (Aust) Pty Ltd [1978] HCA 8; (1978) 139 CLR 231; 18 ALR 333; 52 ALJR 337 High Court of Australia Australia - Commonwealth 3 Apr 1978 AustLII flag 111
Parker v South Eastern Railway Co [1877] UKLawRpCP 28; (1877) 2 CPD 416; (1877) 46 LJKB 768 King's Bench United Kingdom 25 Apr 1877 CommonLII flag 144

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