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Spriggs and Riddell v Commissioner of Taxation of the Commonwealth of Australia   flag 

[2009] HCATrans 68
High Court of Australia
Australia - Commonwealth
21st April, 2009

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s1.7, s5.1
Rules (Cth)
Trade Practices Act (Cth)
Workplace Relations (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
R v Judges of the Federal Court of Australia and Adamson; Ex parte Western Australian National Football League [1979] HCA 6; (1979) 143 CLR 190; (1979) 23 ALR 439; (1979) 53 ALJR 273 High Court of Australia Australia - Commonwealth circa 1979 AustLII flag 380
Steele v Deputy Commissioner of Taxation [1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139 High Court of Australia Australia - Commonwealth 4 Mar 1999 AustLII flag 258
Buckley v Tutty [1971] HCA 71; (1971) 125 CLR 353; [1972] ALR 370; 46 ALJR 23 High Court of Australia Australia - Commonwealth 13 Dec 1971 AustLII flag 245
FCT v Smith [1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428 High Court of Australia Australia - Commonwealth 20 Feb 1981 AustLII flag 188
Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228 High Court of Australia Australia - Commonwealth 8 Feb 2001 AustLII flag 118
Adamson v New South Wales Rugby League Ltd [1991] FCA 425; (1991) 31 FCR 242; (1991) 103 ALR 319; (1991) 38 IR 427; (1991) 13 ATPR 41-141 Federal Court of Australia Australia - Commonwealth 6 Sep 1991 AustLII flag 96
Commissioner of Taxation v Day [2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064 High Court of Australia Australia - Commonwealth 12 Nov 2008 AustLII flag 88
Adamson v West Perth Football Club Inc [1979] FCA 81; (1979) 39 FLR 199; (1979) 27 ALR 475 Federal Court of Australia Australia - Commonwealth 26 Nov 1979 AustLII flag 56
Stone ’ s Case 222 CLR 289 Australia - Commonwealth circa 1979 Legal Online / Westlaw flag 33
Mount Isa Mines Ltd v FCT [1992] HCA 62; (1992) 176 CLR 141; 110 ALR 29; (1992) 24 ATR 261; 67 ALJR 89 High Court of Australia Australia - Commonwealth 2 Dec 1992 AustLII flag 32
Foley Brothers Pty Ltd v FCT (1965) 13 ATD 562; (1965) 9 AITR 635 Australia circa 1965 flag 16
"Withering of Individualism: Professional Team Sports and Employment Law, The" (1992) 15 University of New South Wales Law Journal 313 University of New South Wales Law Journal Australia circa 1992 AustLII flag 5
[2009] Hcatrans 068 [2009] HCATrans 068 High Court of Australia Australia - Commonwealth circa 2009 AustLII flag 1
Buckley v Tutty 125 CLR 358 Australia - Commonwealth circa 1992 Legal Online / Westlaw flag 1

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