Service v FCT 35

[2000] FCA 188; (2000) 97 FCR 265; 171 ALR 248; (2000) 44 ATR 71

Federal Court of Australia

Australia - Commonwealth

27th March, 2000

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
CR 2022/100 - Child Dental Benefits Schedule - payments assigned to representative public dentists	[2022] ATOCR CR2022/100	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
CR 2022/100 - Child Dental Benefits Schedule - payments assigned to representative public dentists	[2022] ATOCR 100	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
CR 2020/70 - Queensland Health clinicians - private practice arrangement	[2020] ATOCR 70	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
CR 2020/70 - Queensland Health clinicians - private practice arrangement	[2020] ATOCR CR2020/70	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
BPG Caulfield Village Pty Ltd v Commissioner of State Revenue	[2016] VSC 172; (2016) 103 ATR 1	Supreme Court of Victoria	Australia - Victoria	22 Apr 2016	AustLII	3
CR 2015/57 - Income tax: private practice arrangement for Clinicians of Queensland Health	[2015] ATOCR 57	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
CR 2015/57 - Income tax: private practice arrangement for Clinicians of Queensland Health	[2015] ATOCR CR2015/57	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
Medical Practitioners of the Intensive Care Unit of the Royal Melbourne Hospital	[2014] ATOCR 62	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Medical Practitioners of the Intensive Care Unit of the Royal Melbourne Hospital	[2014] ATOCR CR2014/62	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
CR 2012/20 - Income tax: NSW VMOs and eligible health professionals' participation in the COAG Improving Access to Primary Care in Rural and Remote Areas (section 19(2) Exemptions) Initiative	[2012] ATOCR 20	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/44 - Income tax: Category B 100% assignment model private practice arrangement for salaried specialists employed by the Northern Territory in Northern Territory Public Hospitals	[2012] ATOCR 44	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Commonwealth Medicare Chronic Disease Dental Scheme	[2012] ATOCR 50	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/20 - Income tax: NSW VMOs and eligible health professionals' participation in the COAG Improving Access to Primary Care in Rural and Remote Areas (section 19(2) Exemptions) Initiative	[2012] ATOCR CR2012/20	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
CR 2012/44 - Income tax: Category B 100% assignment model private practice arrangement for salaried specialists employed by the Northern Territory in Northern Territory Public Hospitals	[2012] ATOCR CR2012/44	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Commonwealth Medicare Chronic Disease Dental Scheme	[2012] ATOCR CR2012/50	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
R v Hargraves, Hargraves and Stoten	[2010] QSC 37	Supreme Court of Queensland	Australia - Queensland	15 Feb 2010	AustLII
Medicare Teen Dental Plan	[2009] ATOCR 16	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Medicare Teen Dental Plan	[2009] ATOCR 40	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Medicare Teen Dental Plan	[2009] ATOCR CR2009/16	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Medicare Teen Dental Plan	[2009] ATOCR CR2009/40	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Fowler v FCT	[2008] FCA 528; (2008) 167 FCR 425; [2008] ATC 20-022; (2008) 72 ATR 64	Federal Court of Australia	Australia - Commonwealth	21 Apr 2008	AustLII	4
CR 2008/65 - Income tax: private practice arrangements for salaried medical officers in South Australian public hospitals	[2008] ATOCR CR2008/65	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
CR 2008/65 - Income tax: private practice arrangements for salaried medical officers in South Australian public hospitals	[2008] ATOCR 65	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
ABB Australia Pty Ltd v FCT	[2007] FCA 1063; (2007) 162 FCR 189; (2007) 66 ATR 460	Federal Court of Australia	Australia - Commonwealth	20 Jul 2007	AustLII	20
CR 2006/24 - Income tax: standard private practice arrangements of salaried medical officers of a South Australian health agency	[2006] ATOCR CR2006/24	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
CR 2006/24 - Income tax: standard private practice arrangements of salaried medical officers of a South Australian health agency	[2006] ATOCR 24	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
CR 2005/26 - Income tax: 100% payment private practice arrangements of full-time medical practitioners of a Victorian Health Service	[2005] ATOCR 26	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
CR 2005/26 - Income tax: 100% payment private practice arrangements of full-time medical practitioners of a Victorian Health Service	[2005] ATOCR CR2005/26	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
CR 2004/121 - Income tax: Scheme A private practice arrangements of specialist medical officers employed by the ACT Government as represented by ACT Health	[2004] ATOCR 121	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
CR 2004/121 - Income tax: Scheme A private practice arrangements of specialist medical officers employed by the ACT Government as represented by ACT Health	[2004] ATOCR CR2004/121	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Spassked Pty Ltd v Commissioner of Taxation	[2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII	52
Spassked Pty Ltd v Commissioner of Taxation (No 5)	[2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337	Federal Court of Australia	Australia - Commonwealth	14 Feb 2003	AustLII	19
CR 2003/34 - Income tax: Level 1 private practice arrangements of senior medical practitioners employed by a NSW Public Health Organisation	[2003] ATOCR 34	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
CR 2003/34 - Income tax: Level 1 private practice arrangements of senior medical practitioners employed by a NSW Public Health Organisation	[2003] ATOCR CR2003/34	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Australia's Largest Tax Case Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?"	(2005) 8 (2) Journal of Australian Taxation 328	Teo, Eu-Jin	Australia	circa 2005	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s33, s51
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Madigan v Commissioner of Taxation	(1996) 68 FCR 12; (1996) 33 ATR 164	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw	7
Zobory v FCT	[1995] FCA 1226; (1995) 64 FCR 86; (1995) 129 ALR 484; (1995) 30 ATR 412	Federal Court of Australia	Australia - Commonwealth	1 May 1995	AustLII	52
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII	412
Commissioner of Taxation v Cooper	[1991] FCA 190; (1991) 29 FCR 177; 99 ALR 703; (1991) 21 ATR 1616	Federal Court of Australia	Australia - Commonwealth	9 May 1991	AustLII	160
Australian Broadcasting Tribunal v Bond	(1990) 170 CLR 321		Australia - Commonwealth	circa 1990	Legal Online / Westlaw	3528
Attorney-General (NSW) v Quin	[1990] HCA 21; (1990) 170 CLR 1; (1990) 93 ALR 1; (1990) 64 ALJR 327; (1990) 33 IR 263; 18 ALD 77; (1990) 33 IPR 263	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII	2010
John v FCT	[1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017	High Court of Australia	Australia - Commonwealth	circa 1989	AustLII	330
FCT v Forsyth	[1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340	High Court of Australia	Australia - Commonwealth	1 Apr 1981	AustLII	97
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	188
Ure v FCT	[1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484	Federal Court of Australia	Australia - Commonwealth	circa 1981	AustLII	122
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII	240
AGC (Advances) Ltd v FCT	[1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105	High Court of Australia	Australia - Commonwealth	26 Feb 1975	AustLII	93
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII	335
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII	173
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	849
W Nevill & Co Ltd v FCT	[1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67	High Court of Australia	Australia - Commonwealth	8 Mar 1937	AustLII	152
Amalgamated Zinc (De Bavay's) Ltd v FCT	[1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342	High Court of Australia	Australia - Commonwealth	19 Dec 1935	AustLII	224
Handley v FCT	[1981] HCA 16; (1981) 148 CLR 182; 34 ALR 275; 55 ALJR 345; 11 ATR 644	High Court of Australia	Australia - Commonwealth	1 Aug 1928	AustLII	115

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