JMC Pty Ltd v Commissioner of Taxation 25

[2023] FCAFC 76; 297 FCR 600

Federal Court of Australia

Australia - Commonwealth

23rd May, 2023

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Richard Khoury v Tabcorp Holdings Ltd	[2024] FWC 2946	Fair Work Commission	Australia	24 Oct 2024	AustLII
Trustee for the Peter Hatfield Trust and Commissioner of Taxation (Taxation)	[2024] AATA 3428	Administrative Appeals Tribunal	Australia	26 Sep 2024	AustLII
Ms Joanna Pascua v	[2024] FWC 2669	Fair Work Commission	Australia	26 Sep 2024	AustLII
Mr Abhishek Kumar v Link Realty International Pty Ltd	[2024] FWC 2596	Fair Work Commission	Australia	23 Sep 2024	AustLII
Hendrik Van Der Sandt v Shannon Group Services Pty Ltd, Shahram Mehin	[2024] FWC 2188	Fair Work Commission	Australia	19 Aug 2024	AustLII
Grenfell Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2730	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Armidale Jockey Club and Commissioner of Taxation (Taxation)	[2024] AATA 2726	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Illawarra Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2727	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Clarence River Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2729	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Australian Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2728	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Colin Robert McKerlie v Fat Prophets Pty Ltd	[2024] FWC 1939	Fair Work Commission	Australia	23 Jul 2024	AustLII
Tegan Barton v Obstinate Group Pty Ltd	[2024] FWC 1529	Fair Work Commission	Australia	17 Jun 2024	AustLII
Stephen Brophy v Debt Fix Pty Ltd	[2024] FWC 1451	Fair Work Commission	Australia	4 Jun 2024	AustLII
McKay v Workers Compensation Nominal Insurer (iCare)	[2024] NSWPIC 273	Personal Injury Commission of New South Wales	Australia - New South Wales	23 May 2024	AustLII
Dwight v Merrimans Local Aboriginal Land Council	[2024] FedCFamC2G 440	Federal Circuit and Family Court of Australia - Division 2 General Federal Law	Australia - Commonwealth	17 May 2024	AustLII	1
Merlo v Global Business College of Australia Pty Ltd (No 2)	[2024] FedCFamC2G 301	Federal Circuit and Family Court of Australia - Division 2 General Federal Law	Australia - Commonwealth	9 Apr 2024	AustLII
Mary Shaft v Diversey Australia Pty Ltd	[2024] FWC 740	Fair Work Commission	Australia	2 Apr 2024	AustLII
Sabarna Mukherjee v Sanden Care Options Pty Ltd	[2024] FWC 588	Fair Work Commission	Australia	21 Mar 2024	AustLII
EFEX Group Pty Ltd v Bennett	[2024] FCAFC 35; (2024) 330 IR 171	Federal Court of Australia	Australia - Commonwealth	15 Mar 2024	AustLII	23
Mr Daniel Kane v Raiwaqa Pty Ltd	[2023] FWC 3087	Fair Work Commission	Australia	23 Nov 2023	AustLII
Tancred v Shallam Pty Ltd	[2023] FedCFamC2G 777	Federal Circuit and Family Court of Australia - Division 2 General Federal Law	Australia - Commonwealth	24 Aug 2023	AustLII	1
McLean and Comcare (Compensation)	[2023] AATA 2096	Administrative Appeals Tribunal	Australia	12 Jul 2023	AustLII
JMC Pty Ltd v Commissioner of Taxation (Costs)	[2023] FCAFC 95	Federal Court of Australia	Australia - Commonwealth	16 Jun 2023	AustLII	7
TR 2023/4 - Income tax: pay as you go withholding - who is an employee?	[2023] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2023/4 - Income tax: pay as you go withholding - who is an employee?	[2023] ATOTR TR2023/4	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)
Fair Work Act 2009 (Cth)
Privacy Act 1988 (Cth)
Superannuation Guarantee (Administration) Act 1992 (Cth)	s12
Taxation Administration Act 1953 (Cth)
Tertiary Education Quality and Standards Agency Act 2011 (Cth)
Federal Court Rules 2011 (Cth)	s39.32

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
JMC Pty Ltd v Commissioner of Taxation	[2022] FCA 750; (2022) 114 ATR 795	Federal Court of Australia	Australia - Commonwealth	29 Jun 2022	AustLII	49
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
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
Dental Corporation Pty Ltd v Moffet	[2020] FCAFC 118; 278 FCR 502	Federal Court of Australia	Australia - Commonwealth	16 Jul 2020	AustLII	26
Vabu Pty Ltd v Commissioner of Taxation	(1996) 81 IR 150			circa 1996		28
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
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
Narich Pty Ltd v Commissioner of Pay-roll Tax	[1983] 2 NSWLR 597; 50 ALR 417		Australia - New South Wales	circa 1983	LexisNexis AU	177
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	3878
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	358
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

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