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SGR 2005/1 - Superannuation guarantee: who is an employee?   flag 

[2005] ATOSGR SGR2005/1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Constitution
Taxation Administration Act 1953 (Cth) s12

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Brinkley and Commissioner of Taxation [2002] AATA 218; 49 ATR 1178 Administrative Appeals Tribunal Australia 5 Apr 2002 AustLII flag 8
NT87/6912-13 and Commissioner of Taxation [1988] AATA 321; 19 ATR 4053 Administrative Appeals Tribunal Australia 4 Nov 1988 AustLII flag 3
Abdalla v Viewdaze Pty Ltd [2003] AIRC 927971; (2003) 122 IR 215; (2003) 53 ATR 30 Australian Industrial Relations Commission Australia circa 2003 AustLII flag 137
MacFarlane v Glasgow City Council [2000] UKEAT 1277_99_1705; [2001] IRLR 7 Employment Appeals Tribunal United Kingdom 17 May 2000 BAILII flag 40
Express and Echo Publications Ltd v Tanton [1999] EWCA Civ 949; [1999] IRLR 367; [1999] ICR 693 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Mar 1999 BAILII flag 114
Massey v Crown Life Insurance Co [1977] EWCA Civ 12; [1978] 2 All ER 576; [1978] IRLR 31; [1978] 1 WLR 676; [1978] ICR 590 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Nov 1977 BAILII flag 259
Commissioner of Taxation of the Commonwealth of Australia v De Luxe Red & Yellow Cabs Co-Operative (Trading) Society Ltd [1998] FCA 361; (1998) 82 FCR 507; (1998) 38 ATR 609 Federal Court of Australia Australia - Commonwealth 15 Apr 1998 AustLII flag 27
Building Workers' Industrial Union of Australia v Odco Pty Ltd [1991] FCA 87; (1991) 29 FCR 104; (1991) 99 ALR 735; (1991) 37 IR 380; [1991] ATPR 41-092 Federal Court of Australia Australia - Commonwealth circa 1991 AustLII flag 151
Re Porter; Re Transport Workers Union of Australia [1989] FCA 226; (1989) 34 IR 179 Federal Court of Australia Australia - Commonwealth 23 Jun 1989 AustLII flag 161
Hollis v Vabu Pty Ltd [2001] HCA 44; (2001) 207 CLR 21; (2001) 181 ALR 263; (2001) 75 ALJR 1356; (2001) 106 IR 80; (2001) 47 ATR 559; (2001) 50 AILR 4-476; [2001] Aust Torts Reports 81-615; (2001) 33 MVR 399 High Court of Australia Australia - Commonwealth 9 Aug 2001 AustLII flag 1027
State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case [1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459 High Court of Australia Australia - Commonwealth 2 Sep 1987 AustLII flag 109
Stevens v Brodribb Sawmilling Co Pty Ltd [1986] HCA 1; (1986) 160 CLR 16; 63 ALR 513; (1986) 60 ALJR 194; [1986] Aust Torts Reports 80-000; [1986] ACL 36085 High Court of Australia Australia - Commonwealth circa 1986 AustLII flag 1561
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
FCT v Barrett [1973] HCA 49; (1973) 129 CLR 395; (1973) 4 ATR 122; 47 ALJR 616; 2 ALR 65 High Court of Australia Australia - Commonwealth 2 Nov 1973 AustLII flag 166
Marshall v Whittaker's Building Supply Co [1963] HCA 26; (1963) 109 CLR 210; [1963] ALR 859; (1963) 37 ALJR 92 High Court of Australia Australia - Commonwealth 7 Aug 1963 AustLII flag 313
Zuijs v Wirth Brothers Pty Ltd [1955] HCA 73; (1955) 93 CLR 561; [1956] ALR 123 High Court of Australia Australia - Commonwealth 15 Dec 1955 AustLII flag 369
Neale v Atlas Products (Vic) Pty Ltd [1955] HCA 18; (1955) 94 CLR 419; [1955] ALR 426; 10 ATD 460 High Court of Australia Australia - Commonwealth 1 Apr 1955 AustLII flag 80
Rose v FCT [1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 59
Humberstone v Northern Timber Mills [1949] HCA 49; (1949) 79 CLR 389; [1949] ALR 985 High Court of Australia Australia - Commonwealth 16 Nov 1949 AustLII flag 397
Queensland Stations Pty Ltd v FCT [1945] HCA 13; (1945) 70 CLR 539; [1945] ALR 273; (1945) 8 ATD 30 High Court of Australia Australia - Commonwealth 3 Aug 1945 AustLII flag 241
Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1967] EWHC QB 3; [1968] 2 QB 497; [1968] 1 All ER 433; [1968] 2 WLR 775 High Court of England and Wales United Kingdom - England and Wales 8 Dec 1967 BAILII flag 398
Bowerman v Sinclair Halvorsen Pty Ltd [1999] NSWIRComm 21 New South Wales Industrial Relations Commission Australia - New South Wales 2 Feb 1999 AustLII flag 3
Australian Mutual Provident Society v Chaplin [1978] UKPC 7; (1978) 18 ALR 385; (1978) 52 ALJR 407; 44 SAIR 354 Privy Council Australia - South Australia 14 Mar 1978 BAILII flag 358
Montreal v Montreal Locomotive Works [1946] UKPC 44; [1947] 1 DLR 161; [1946] 3 WWR 748 Privy Council Canada 24 Oct 1946 BAILII flag 94
Commissioner of State Taxation v Roy Morgan Research Centre Pty Ltd [2004] SASC 288; (2004) 90 SASR 12; 57 ATR 148 Supreme Court of South Australia Australia - South Australia 17 Sep 2004 AustLII flag 26
Roy Morgan Research Centre Pty Ltd v Commissioner for State Taxation [2003] SASC 342 Supreme Court of South Australia Australia - South Australia 3 Oct 2003 AustLII flag 10
Filsell v Top Notch Fashions Pty Ltd [1994] SASC 5171; (1994) 63 SASR 513; (1994) 29 ATR 224 Supreme Court of South Australia Australia - South Australia 20 Sep 1994 AustLII flag 3
Roy Morgan Research Centre Pty Ltd v Commissioner for State Taxation 87 SASR 44; 54 ATR 169 Supreme Court of South Australia Australia - South Australia circa 1968 Legal Online / Westlaw flag 3
Drake Personnel Ltd v Commissioner of State Revenue [2000] VSCA 122; (2000) 2 VR 635; 44 ATR 413 Supreme Court of Victoria - Court of Appeal Australia - Victoria 30 Jun 2000 AustLII flag 49
Roy Morgan Research Centre Pty Ltd v Commissioner of State Revenue (Vic) [1997] VICSC 515; (1997) 37 ATR 528; 12 VAR 314; 97 ATC 5,070 Supreme Court of Victoria - Court of Appeal Australia - Victoria circa 1997 AustLII flag 67
Scheepvaart N v v Slatford [1953] 1 QB 248; [1952] 1 All ER 314 United Kingdom circa 1953 LexisNexis / Westlaw flag 126
29 ALR 521 29 ALR 521 Australia circa 1968 LexisNexis AU flag 4
Payroll Tax, Commissioner of (Vic) v Mary Kay Cosmetics Pty Ltd [1982] VicRp 87; [1982] VR 871; (1982) 13 ATR 360 Australia - Victoria 24 Jun 1982 AustLII flag 44
(1955) 5 CTBR (NS) Case 50 (1955) 5 CTBR (NS) Case 50 Australia circa 1955 flag 4
Deputy Commissioner of Taxation v Bolwell (1967) 1 ATR 862 Australia circa 1967 Legal Online / Westlaw flag 14
Stevenson Jordan and Harrison Ltd v MacDonald and Evans [1952] 1 TLR 101; [1952] WN 7 United Kingdom circa 1952 LexisNexis flag 96
461 CLR 425 461 CLR 425 Australia - Commonwealth circa 1968 Legal Online / Westlaw flag 3
Vabu Pty Ltd v FCT (1996) 33 ATR 537 Australia circa 1996 Legal Online / Westlaw flag 79
Construction Industry Training Board v Labour Force Ltd [1970] 3 All ER 220 United Kingdom circa 1970 LexisNexis flag 1
Ellis v Joseph Ellis & Co [1905] UKLawRpKQB 4; [1905] 1 KB 324 United Kingdom 16 Jan 1905 CommonLII flag 33
World Book (Australia) Pty Ltd v FCT 108 ALR 510; (1992) 27 NSWLR 377; (1992) 23 ATR 412 Australia - New South Wales circa 1992 LexisNexis AU flag 55
Roy Morgan Research Centre Pty Ltd v Commissioner of State Revenue (Vic) (1996) 33 ATR 361; 96 ATC 4,767 Australia circa 1996 Legal Online / Westlaw flag 13
Reardon Smith Line Ltd v Hansen-Tangen [1976] 3 All ER 570; [1976] 1 WLR 989; [1976] 2 Lloyds Rep 621 United Kingdom circa 1976 LexisNexis flag 886

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