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"Resolving the Personal Services Income Dilemma in Australia: an Evaluation of Alternative Anti-Avoidance Measures"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Metaskills Pty Ltd and Commissioner of Taxation	[2005] AATA 647; 60 ATR 1055	Administrative Appeals Tribunal	Australia	6 Jul 2005	AustLII		7
Re Dibarr Pty Ltd and FCT	[2004] AATA 1030; 57 ATR 1183	Administrative Appeals Tribunal	Australia	1 Oct 2004	AustLII		4
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		6
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII		192
"Avoiding Tax Avoidance: The Primacy of Part IVA"	(2004) 39 Taxation in Australia 6	Taxation in Australia	Australia	circa 2004			1
(2004) 39 Taxation in Australia 5	(2004) 39 Taxation in Australia 5	Taxation in Australia	Australia	circa 2004			1
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Journal of Australian Taxation	Australia	circa 2004	AustLII		2
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		17
Commissioner of Taxation v Mochkin	[2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272	Federal Court of Australia	Australia - Commonwealth	26 Feb 2003	AustLII		35
(2003) 37 Taxation in Australia 11	(2003) 37 Taxation in Australia 11	Taxation in Australia	Australia	circa 2003			1
"Mochkin Arrives at the Emerald City"	(2003) 38 Taxation in Australia 1	Taxation in Australia	Australia	circa 2003			1
"Personal Services Income: The Gathering Storm"	(2003) 37 (11) Taxation in Australia 585	Taxation in Australia	Australia	circa 2003			1
Metaskills Pty Ltd and Commissioner of Taxation	[2002] AATA 1204; 51 ATR 1165	Administrative Appeals Tribunal	Australia	22 Nov 2002	AustLII		1
"PSI: Looking Forward, Looking Back"	(2002) 37 Taxation in Australia 2	Taxation in Australia	Australia	circa 2002			1
"Issues and Agendas"	(2002) 36 Taxation in Australia 7	Taxation in Australia	Australia	circa 2002			1
"Indirect Taxes"	(2001) 30 Australian Tax Review 219	Australian Tax Review	Australia	circa 2001	Legal Online / Informit		1
"Choosing a Business Structure Post-Ralph: Choices and Matters for Consideration"	(2001) 36 Taxation in Australia 4	Taxation in Australia	Australia	circa 2001			1
"Personal Services Income Arrangement Falls Foul of Part IVA"	(2001) 36 Taxation in Australia 2	Taxation in Australia	Australia	circa 2001			1
"Alienation of Personal Services Income"	(2001) 35 Taxation in Australia 8	Taxation in Australia	Australia	circa 2001			1
"PSI Rules and Pt IVA: Unlikely to Be an Exclusive Code"	(2001) 38 Weekly Tax Bulletin 1235	Weekly Tax Bulletin	Australia	circa 2001			1
"When a Service is Not a Service"	(2001) 191 Journal of Accountancy 81	Journal of Accountancy	United States	circa 2001			1
Bellinz v FCT	[1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198	Federal Court of Australia	Australia - Commonwealth	10 Jun 1998	AustLII		90
"Tax avoidance legislation and the prospects for Part IVA"	(1997) 26 Australian Tax Review 70	Australian Tax Review	Australia	circa 1997	Legal Online / Informit		3
FCT v Everett	[1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII		194