JMC Pty Ltd v Commissioner of Taxation 59

[2022] FCA 750; (2022) 114 ATR 795

Federal Court of Australia

Australia - Commonwealth

29th June, 2022

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Doessel Group Pty Ltd v Joanna Pascua	[2025] FWCFB 43	Fair Work Commission	Australia	21 Feb 2025	AustLII	1
Christina Sawyer v Wards Accounting Group Pty Ltd	[2025] FWC 450	Fair Work Commission	Australia	14 Feb 2025	AustLII
Hayley Smith v Kohli Traders Pty Ltd	[2025] FWC 304	Fair Work Commission	Australia	5 Feb 2025	AustLII
Richard Khoury v Tabcorp Holdings Ltd	[2024] FWC 2946	Fair Work Commission	Australia	24 Oct 2024	AustLII
Ms Joanna Pascua v	[2024] FWC 2669	Fair Work Commission	Australia	26 Sep 2024	AustLII	1
Trustee for the Peter Hatfield Trust and Commissioner of Taxation (Taxation)	[2024] AATA 3428	Administrative Appeals Tribunal	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
Allison Priolo v Derrimut Health & Fitness Pty Ltd	[2024] FWC 995	Fair Work Commission	Australia	7 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
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
Illawarra Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2727	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
Aspire 2 Life Pty Ltd v Ms Jessica Tidmarsh	[2024] FWCFB 289	Fair Work Commission	Australia	20 Jun 2024	AustLII	2
Tegan Barton v Obstinate Group Pty Ltd	[2024] FWC 1529	Fair Work Commission	Australia	17 Jun 2024	AustLII
Karen Lesley Jeske v Noosa Confidential Pty Ltd	[2024] FWC 1572	Fair Work Commission	Australia	17 Jun 2024	AustLII	1
Mr Maxwell Coulthard v Redei Enterprises Pty Ltd, Redei Services Pty Ltd	[2024] FWC 1454	Fair Work Commission	Australia	7 Jun 2024	AustLII	1
Stephen Brophy v Debt Fix Pty Ltd	[2024] FWC 1451	Fair Work Commission	Australia	4 Jun 2024	AustLII
Anika Tanjin Aziz v Aargus Pty Ltd	[2024] FWC 1365	Fair Work Commission	Australia	24 May 2024	AustLII
Annette Calvert v Australian National Circus Pty Ltd	[2024] FWC 1325	Fair Work Commission	Australia	23 May 2024	AustLII	1
S & H Investments Pty Ltd and Commissioner of Taxation	[2024] AATA 893	Administrative Appeals Tribunal	Australia	29 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	1
Ms Jessica Tidmarsh v Aspire 2 Life Pty Ltd	[2024] FWC 289	Fair Work Commission	Australia	5 Feb 2024	AustLII	3
Mr Daniel Kane v Raiwaqa Pty Ltd	[2023] FWC 3087	Fair Work Commission	Australia	23 Nov 2023	AustLII
Mrs Johanna Grace v The Bay Caravan Park Pty Ltd	[2023] FWC 2680	Fair Work Commission	Australia	13 Oct 2023	AustLII
Vartto v Return to Work Corporation of South Australia & Condesa Electronics Pty Ltd	[2023] SAET 82		Australia	25 Sep 2023	AustLII
Robert Spiro Benderli v Itero Australia Pty Ltd	[2023] FWC 1734	Fair Work Commission	Australia	21 Jul 2023	AustLII
McLean and Comcare (Compensation)	[2023] AATA 2096	Administrative Appeals Tribunal	Australia	12 Jul 2023	AustLII
Ka on lam v Doordash Technologies Australia Pty Ltd	[2023] FWC 1683	Fair Work Commission	Australia	12 Jul 2023	AustLII
Kristina Lapaeva v Tech Holdings WA Pty Ltd	[2023] FWC 1368	Fair Work Commission	Australia	21 Jun 2023	AustLII
Benn Coubrough v Runlab Pty Ltd	[2023] FWC 1132	Fair Work Commission	Australia	12 May 2023	AustLII
Ali Raza v First Call Services	[2023] FWC 184	Fair Work Commission	Australia	9 May 2023	AustLII	1
Xiao Ping (Lisa) Zhong v Hawthorn Resources Ltd	[2023] FWC 736	Fair Work Commission	Australia	20 Apr 2023	AustLII
Shelton Muller v Timbecon Pty Ltd	[2022] FWC 1685	Fair Work Commission	Australia	6 Oct 2022	AustLII	4
Commissioner of Taxation v Hatfield Plumbing Pty Ltd (Trustee)	[2025] FCA 182	Federal Court of Australia	Australia - Commonwealth	14 Feb 2025	AustLII
Kaur v P & G Accounting Solution Pty Ltd	[2025] FedCFamC2G 30	Federal Circuit and Family Court of Australia - Division 2 General Federal Law	Australia - Commonwealth	23 Jan 2025	AustLII
Primerano v Schisan Investments Pty Ltd	[2025] FCA 15	Federal Court of Australia	Australia - Commonwealth	22 Jan 2025	AustLII	1
Fair Work Ombudsman v Doll House Training Pty Ltd (No 2)	[2024] FCA 811	Federal Court of Australia	Australia - Commonwealth	24 Jul 2024	AustLII	2
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
Cheung v Aust Landing Group Pty Ltd	[2024] FedCFamC2G 278	Federal Circuit and Family Court of Australia - Division 2 General Federal Law	Australia - Commonwealth	28 Mar 2024	AustLII	2
Yang v China Australia Travel Group Pty Ltd	[2023] FedCFamC2G 1023	Federal Circuit and Family Court of Australia - Division 2 General Federal Law	Australia - Commonwealth	10 Nov 2023	AustLII	2
Chiodo v Silk Contract Logistics	[2023] FCA 1047	Federal Court of Australia	Australia - Commonwealth	6 Sep 2023	AustLII	26
Primerano v Schisan Investments Pty Ltd	[2023] FedCFamC2G 667	Federal Circuit and Family Court of Australia - Division 2 General Federal Law	Australia - Commonwealth	28 Jul 2023	AustLII	1
JMC Pty Ltd v Commissioner of Taxation	[2023] FCAFC 76; 297 FCR 600	Federal Court of Australia	Australia - Commonwealth	23 May 2023	AustLII	30
Jamsek v ZG Operations Australia Pty Ltd (No 3)	[2023] FCAFC 48; 296 FCR 336	Federal Court of Australia	Australia - Commonwealth	24 Mar 2023	AustLII	10
TR 2023/4 - Income tax and superannuation guarantee: who is an employee?	[2023] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Merlo v Global Business College of Australia Pty Ltd	[2022] FedCFamC2G 1011	Federal Circuit and Family Court of Australia - Division 2 General Federal Law	Australia - Commonwealth	1 Dec 2022	AustLII	1
Robinson v BMF Pty Ltd (in liq) (No 2)	[2022] FCA 1191	Federal Court of Australia	Australia - Commonwealth	7 Oct 2022	AustLII	4
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	29
Zarkovic v APA Monet Pty Ltd	[2025] NSWPIC 147	Personal Injury Commission of New South Wales	Australia - New South Wales	11 Apr 2025	AustLII
Qoreishi v B2C Delivers Pty Ltd	[2024] NSWPIC 699	Personal Injury Commission of New South Wales	Australia - New South Wales	13 Dec 2024	AustLII
Al Anzi v Skyview Formwork Pty Ltd	[2024] NSWPIC 662	Personal Injury Commission of New South Wales	Australia - New South Wales	2 Dec 2024	AustLII
Nilon v Berens Constructions Pty Ltd	[2024] NSWPICPD 21	Personal Injury Commission of New South Wales	Australia - New South Wales	15 Apr 2024	AustLII	2
Carbone v Workers Compensation Nominal Insurer	[2024] NSWPIC 42	Personal Injury Commission of New South Wales	Australia - New South Wales	2 Feb 2024	AustLII
Guttering and Roofing Services	[2023] NSWPICPD 13	Personal Injury Commission of New South Wales	Australia - New South Wales	22 Mar 2023	AustLII	2

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)	s14ZZ, s14ZZO
Tertiary Education Quality and Standards Agency Act 2011 (Cth)	s21, s49, s58
Federal Court Rules 2011 (Cth)	s39.32

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
ACE Insurance Ltd v Trifunovski	(2013) 209 FCR 145; [2013] FCAFC 3	Federal Court of Australia	Australia - Commonwealth	circa 2013	Legal Online / Westlaw	2
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	188
ACT Visiting Medical Officers Association v Australian Industrial Relations Commission	[2006] FCAFC 109; (2006) 232 ALR 69; (2006) 153 IR 228	Federal Court of Australia	Australia - Commonwealth	4 Jul 2006	AustLII	34
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	1046
Re Porter; Re Transport Workers Union of Australia	[1989] FCA 226; (1989) 34 IR 179	Federal Court of Australia	Australia - Commonwealth	23 Jun 1989	AustLII	161
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	1580
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	3920
Ansett Transport Industries (Operations) Pty Ltd v Commonwealth	[1977] HCA 71; (1977) 139 CLR 54; 17 ALR 513; (1978) 52 ALJR 254	High Court of Australia	Australia - Commonwealth	23 Dec 1977	AustLII	355
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	81
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	242
Zarkovic v APA Monet Pty Ltd	[2025] NSWPIC 147	Personal Injury Commission of New South Wales	Australia - New South Wales	11 Apr 2025	AustLII
Qoreishi v B2C Delivers Pty Ltd	[2024] NSWPIC 699	Personal Injury Commission of New South Wales	Australia - New South Wales	13 Dec 2024	AustLII
Al Anzi v Skyview Formwork Pty Ltd	[2024] NSWPIC 662	Personal Injury Commission of New South Wales	Australia - New South Wales	2 Dec 2024	AustLII
Nilon v Berens Constructions Pty Ltd	[2024] NSWPICPD 21	Personal Injury Commission of New South Wales	Australia - New South Wales	15 Apr 2024	AustLII	2
Carbone v Workers Compensation Nominal Insurer	[2024] NSWPIC 42	Personal Injury Commission of New South Wales	Australia - New South Wales	2 Feb 2024	AustLII
Guttering and Roofing Services	[2023] NSWPICPD 13	Personal Injury Commission of New South Wales	Australia - New South Wales	22 Mar 2023	AustLII	2
Onesteel Manufacturing Pty Ltd v BlueScope Steel (AIS) Pty Ltd	[2013] NSWCA 27; (2013) 85 NSWLR 1	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	25 Feb 2013	AustLII	35
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	56
R v Allan; Ex parte Australian Mutual Provident Society	(1977) 16 SASR 237	Supreme Court of South Australia	Australia - South Australia	circa 1977	Legal Online / Westlaw	20
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
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
Vabu Pty Ltd v Commissioner of Taxation	(1996) 81 IR 150			circa 1996		28

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