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TR 2023/4 - Income tax: pay as you go withholding - who is an employee?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		1561
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		1027
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		398
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		397
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		369
Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd	[2022] HCA 1; (2022) 275 CLR 165; (2022) 398 ALR 404; (2022) 96 ALJR 89; (2022) 312 IR 1; (2022) 178 ALD 304	High Court of Australia	Australia - Commonwealth	9 Feb 2022	AustLII		324
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		313
Colonial Mutual Life Assurance Society Ltd v Producers and Citizens Co-operative Assurance Co of Australia Ltd	[1931] HCA 53; (1931) 46 CLR 41; 38 ALR 73	High Court of Australia	Australia - Commonwealth	23 Dec 1931	AustLII		285
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		241
ZG Operations Australia Pty Ltd v Jamsek	[2022] HCA 2; (2022) 275 CLR 254; (2022) 398 ALR 603; (2022) 96 ALJR 144; (2022) 312 IR 74	High Court of Australia	Australia - Commonwealth	9 Feb 2022	AustLII		209
On Call Interpreters and Translators Agency Pty Ltd v Commissioner of Taxation (No 3)	[2011] FCA 366; (2011) 214 FCR 82; (2011) 279 ALR 341; (2011) 206 IR 252; (2011) 83 ATR 137	Federal Court of Australia	Australia - Commonwealth	13 Apr 2011	AustLII		185
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		166
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
Hall (Inspector of Taxes) v Lorimer	[1992] 1 WLR 939		United Kingdom	circa 1992	LexisNexis / Westlaw		153
Tattsbet Ltd v Morrow	[2015] FCAFC 62; (2015) 233 FCR 46; (2015) 321 ALR 305; (2015) 249 IR 440	Federal Court of Australia	Australia - Commonwealth	11 May 2015	AustLII		148
R v Foster; Ex parte Commonwealth Life (Amalgamated) Assurances Ltd	[1952] HCA 10; (1952) 85 CLR 138; [1952] ALR 182	High Court of Australia	Australia - Commonwealth	11 Mar 1952	AustLII		146
WorkPac Pty Ltd v Rossato	[2021] HCA 23	High Court of Australia	Australia - Commonwealth	circa 2021	AustLII		96
Roy Morgan Research Pty Ltd v Commissioner of Taxation	[2010] FCAFC 52; (2010) 184 FCR 448; (2010) 268 ALR 232; (2010) 76 ATR 264; [2010] ATC 20-184	Federal Court of Australia	Australia - Commonwealth	26 May 2010	AustLII		88
Fair Work Ombudsman v Quest South Perth Holdings Pty Ltd	[2015] FCAFC 37; (2015) 228 FCR 346; 321 ALR 404; (2015) 249 IR 256	Federal Court of Australia	Australia - Commonwealth	17 Mar 2015	AustLII		84
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		80
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		55
JA & BM Bowden & Sons Pty Ltd v Chief Commissioner of State Revenue	[2001] NSWCA 125; (2001) 105 IR 66; 47 ATR 94	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	7 May 2001	AustLII		37
Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd	[2020] FCAFC 122; (2020) 279 FCR 631; (2020) 381 ALR 457	Federal Court of Australia	Australia - Commonwealth	17 Jul 2020	AustLII		36
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		27
Secretary, Attorney-General ’ s Department v O ’ Dwyer	[2022] FCA 1183; (2022) 177 ALD 113; (2022) 318 IR 216	Federal Court of Australia	Australia - Commonwealth	7 Oct 2022	AustLII		26
Dental Corporation Pty Ltd v Moffet	[2020] FCAFC 118; 278 FCR 502	Federal Court of Australia	Australia - Commonwealth	16 Jul 2020	AustLII		26
JMC Pty Ltd v Commissioner of Taxation	[2023] FCAFC 76; 297 FCR 600	Federal Court of Australia	Australia - Commonwealth	23 May 2023	AustLII		25
Commissioner of State Revenue v Mortgage Force Australia Pty Ltd	[2009] WASCA 24; [2009] ATC 20-092	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	30 Jan 2009	AustLII		9
Market Investigations Ltd v Minister of Social Security	[1969] 2 QB 173; [1968] 3 All ER 732; [1969] 2 WLR 1		United Kingdom	circa 1969	LexisNexis / Westlaw		4
87 Ir 349	87 IR 349			circa 2022			4
5 TR 2005/16	5 TR 2005/16			circa 2005			2
[1999] Icr 739	[1999] ICR 739		United Kingdom	circa 1999			2