LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

TR 95/24 - Income tax: deductibility of fringe benefits tax   flag 

[1995] ATOTR TR95/24
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Act 1986 (Cth) s3, s5
Fringe Benefits Tax Assessment Act 1986 (Cth) s102
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)
Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992 (Cth)
Mining Act (NSW)
Accident Compensation Act 1985 (Vic) s103, s104, s110

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Commissioner of Taxation v Woolcombers (WA) Pty Ltd [1993] FCA 631; (1993) 47 FCR 561; (1993) 27 ATR 302 Federal Court of Australia Australia - Commonwealth 17 Dec 1993 AustLII flag 23
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
Re Tubemakers of Australia Ltd v Commissioner of Taxation [1993] FCA 175; (1993) 25 ATR 183 Federal Court of Australia Australia - Commonwealth 21 Apr 1993 AustLII flag 10
Queensland v The Commonwealth [1987] HCA 2; (1987) 162 CLR 74; 69 ALR 207; (1987) 18 ATR 158; 61 ALJR 104 High Court of Australia Australia - Commonwealth 3 Feb 1987 AustLII flag 31
Clyne v Deputy Commissioner of Taxation [1981] HCA 40; (1981) 150 CLR 1; (1981) 35 ALR 567; (1981) 55 ALJR 552; (1981) 12 ATR 173; (1981) 81 ATC 4,429 High Court of Australia Australia - Commonwealth 7 Aug 1981 AustLII flag 233
Nilsen Development Laboratories Pty Ltd v FCT [1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 155
RACV Insurance Pty Ltd v FCT [1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610 Australia - Victoria 27 Jun 1974 AustLII flag 52
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
Australia & New Zealand Banking Group Ltd v FCT (1994) 48 FCR 268; (1994) 119 ALR 727; (1994) 27 ATR 559; (1994) 8 ANZ Insurance Cases 61-206 Federal Court of Australia Australia circa 1994 Legal Online / Westlaw flag 36
Nilsen Development Laboratories; FCT v Australian Guarantee Corporation Ltd (1984) 2 FCR 483 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 35
(1984) 15 Atr 982 (1984) 15 ATR 982 Australia circa 1984 Legal Online / Westlaw flag 15
Esanda Ltd v Burgess (1983) 72 FLR 283; [1984] 2 NSWLR 139; (1983) 14 ATR 567; [1984] ASC 57 Australia circa 1983 Legal Online / Westlaw flag 72
Commercial Union Assurance Co of Australia Ltd v Commissioner of Taxation (Cth) (1977) 32 FLR 32; (1977) 14 ALR 651; (1977) 7 ATR 435 Australia circa 1977 Legal Online / Westlaw flag 39
Commonwealth Aluminium Corporation Ltd v FCT (1977) 32 FLR 210; (1977) 7 ATR 376 Australia circa 1977 Legal Online / Westlaw flag 37
25 Atr 103 25 ATR 103 Australia circa 1977 Legal Online / Westlaw flag 2
176 CLR 661 176 CLR 661 Australia - Commonwealth circa 1977 Legal Online / Westlaw flag 2
Ogilvy & Mather Pty Ltd v Commissioner of Taxation (Cth) (1990) 95 ALR 663; 21 ATR 841 Australia circa 1990 LexisNexis AU flag 33

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback