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"'Isn't Sport Taxing?' The Taxation of Sports Professionals Post-Agassi"   flag 

[2007] RevenueLawJl 1
Cassidy, Julie; Sykes, Andrew
Revenue Law Journal
Australia

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.2, s9.5, s9.20, s31.5, s123.15
Domicile Act 1982 (Cth) s6
Income Tax Assessment Act 1936 (Cth)
International Tax Agreements Act 1953 (Cth)
Income Tax Assessment Act 1997 (Cth) s6.5, s6.10
Superannuation Act 1976 (Cth) s6, s8, s10
Superannuation Act 1990 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Agassi v Robinson (Inspector of Taxes) [2006] UKHL 23; [2006] 3 All ER 97; [2006] 1 WLR 1380; [2006] All ER (D) 240 House of Lords United Kingdom circa 2006 BAILII flag 11
Australia US DTA (`Australian US Protocol') Commissioner of Taxation v Stone (2005) 215 ALR 61 Australia circa 2005 LexisNexis AU flag 7
"Case note" (2005) 34 Australian Tax Review 118 Australian Tax Review Australia circa 2005 Legal Online / Informit flag 1
Commissioner of Taxation v Stone [2005] HCA 21 High Court of Australia Australia - Commonwealth circa 2005 AustLII flag 18
Agassi v Robinson (Inspector of Taxes) [2004] EWCA Civ 1518; [2004] All ER (D) 322; [2005] 1 WLR 1090 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Nov 2004 BAILII flag 1
Ibid Agassi v Her Majesty's Inspector of Taxes [2004] EWCA 487 England and Wales Court of Appeal United Kingdom - England and Wales circa 2004 BAILII flag 1
Set, Duce and Ball v Her Majesty's Inspector of Taxes [2003] UKSC SPC00373 United Kingdom Supreme Court United Kingdom 29 Jul 2003 BAILII flag 1
"Taxation in Australia of Non-Resident Athletes: Maurice Greene and the Olympic Games: Can the Ato catch the fastest man in the world?" (2002) 12 Revenue Law Journal 128 Revenue Law Journal Australia circa 2002 Informit flag 1
"Taxation in Australia of NonResident Athletes: Maurice Greene and the Olympic Games: Can the ATO Catch the Fastest Man in the World" (2002) 12 Revenue Law Journal 134 Revenue Law Journal Australia circa 2002 Informit flag 1
"To Tax or Not To Tax: Is a NonResident Tennis Players Endorsement Income Subject to Taxation in the United States?" (1999) 9 Fordham Intellectual Property Media & Entertainment Law Journal 885 Fordham Intellectual Property, Media & Entertainment Law Journal United States circa 1999 HeinOnline / LexisNexis flag 1
"Robert Mitchum 17 Australian Taxation Officer 0: The Taxation of International Athletes" [1998] Bond Law Review 134 Bond Law Review Australia circa 1998 Australia / Informit flag 1
"Robert Mitchum 17 Australian Taxation Office 0: The Taxation of International Athletes" [1998] Bond Law Review 129 Bond Law Review Australia circa 1998 Australia / Informit flag 1
Kramer v Commissioner of Inland Revenue (1987) 89 Tax Cas 1081 United Kingdom circa 1987 flag 1
16 ATS 1983 16 ATS 1983 Australia circa 1983 AustLII flag 1
Clark v Oceanic Contractors Inc [1983] 2 AC 130; 56 Tax Cas 183 United Kingdom circa 1983 LexisNexis / Westlaw flag 59
Moore v Griffiths [1972] 3 All ER 399 United Kingdom circa 1972 LexisNexis flag 4
FCT v Mitchum [1965] HCA 23; (1965) 113 CLR 401; [1966] ALR 29; 9 AITR 559; 13 ATD 497; 39 ALJR 23 High Court of Australia Australia - Commonwealth 30 Apr 1965 AustLII flag 39
Henderson v Henderson [1965] 1 All ER 179 United Kingdom circa 1965 LexisNexis flag 16
Haque v Haque [1962] HCA 39; (1962) 108 CLR 230; (1962) 36 ALJR 179 High Court of Australia Australia - Commonwealth 2 Aug 1962 AustLII flag 13
Unit Construction Co Ltd v Bullock [1960] AC 351; [1959] 3 All ER 831; (1959) 38 Tax Cas 712 United Kingdom circa 1960 LexisNexis / Westlaw flag 29
FCT v French [1957] HCA 73; (1957) 98 CLR 398; [1958] ALR 49; 11 ATD 288; 7 AITR 76 High Court of Australia Australia - Commonwealth 18 Nov 1957 AustLII flag 42
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
Wilkie v FCT [1952] 1 All ER 92 United Kingdom circa 1952 LexisNexis flag 2
Commissioner of Taxation v Miller [1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333 High Court of Australia Australia - Commonwealth 15 Aug 1946 AustLII flag 199
Polites v Commonwealth [1945] HCA 3; (1945) 70 CLR 60; [1945] ALR 113; 12 ILR 208 High Court of Australia Australia - Commonwealth 10 Apr 1945 AustLII flag 208
Koitaki Para Rubber Estates Ltd v FCT [1941] HCA 13; (1941) 64 CLR 241; [1941] ALR 125; (1941) 6 ATD 82; (1941) 2 AITR 167 High Court of Australia Australia - Commonwealth 21 Apr 1941 AustLII flag 457
Koitaki Para Rubber Estates Ltd v FCT [1940] HCA 33; (1940) 64 CLR 15; 6 ATD 42; (1941) 2 AITR 136; (1940) 14 ALJR 303 High Court of Australia Australia - Commonwealth 26 Nov 1940 AustLII flag 22
Bennett v Marshall [1938] 1 KB 591; 22 Tax Cas 73 United Kingdom circa 1938 LexisNexis / Westlaw flag 9
Commissioner of Taxation v Cam & Sons Ltd [1936] NSWStRp 34; (1936) 4 ATD 32; (1936) 36 SR (NSW) 544; 53 WN (NSW) 172 Supreme Court of New South Wales Australia - New South Wales 14 Aug 1936 AustLII flag 13
Commissioner of Taxes (Vic) v Phillips [1936] HCA 11; (1936) 55 CLR 144; (1936) 3 ATD 330; 13 CTBR (NS) Case 20 High Court of Australia Australia - Commonwealth 27 Apr 1936 AustLII flag 42
Levene v Inland Revenue Commissioners [1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486 House of Lords United Kingdom 9 Mar 1928 BAILII flag 414
Inland Revenue Commissioners v Lysaght [1928] AC 234; [1928] All ER 575; (1928) 13 Tax Cas 511; (1928) 97 LJKB 385 United Kingdom circa 1928 LexisNexis / Westlaw flag 376
Seymour v Reed [1927] AC 554 United Kingdom circa 1927 LexisNexis / Westlaw flag 18
Swedish Central Railway Co Ltd v Thompson [1925] AC 495; (1925) 9 Tax Cas 342; 41 TLR 385 United Kingdom circa 1925 LexisNexis / Westlaw flag 22
Nathan v FCT [1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286 High Court of Australia Australia - Commonwealth 9 Aug 1918 AustLII flag 78
Morgan v White [1912] HCA 50; (1912) 15 CLR 1 High Court of Australia Australia - Commonwealth 12 Aug 1912 AustLII flag 22
Winans v Attorney-General (No 2) [1909] UKLawRpAC 58; [1910] AC 27 United Kingdom 7 Dec 1909 CommonLII flag 21
Ex parte Blain [1879] UKLawRpCh 277; 12 Ch D 522 Court of Chancery United Kingdom 1 Aug 1879 CommonLII flag 68
Planche v Fletcher 99 ER 164 United Kingdom circa 1928 CommonLII flag 8

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