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TR 2000/4 - Fringe benefits tax: meaning of 'business premises'   flag 

[2000] ATOTR TR2000/4
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Act 1986 (Cth) s7, s39A, s39B, s41, s47, s136, s165
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Esso Australia Ltd v FCT 157 ALR 652; (1998) 40 ATR 76 Australia circa 1998 LexisNexis AU flag 9
Lush J and Re Simersall; Blackwell v Bray (1992) 35 FCR 584 Federal Court of Australia Australia circa 1992 Legal Online / Westlaw flag 34
Re Simersall [1992] FCA 221; (1992) 108 ALR 375; (1992) 35 FCR 584 Federal Court of Australia Australia - Commonwealth circa 1992 AustLII flag 14
Commissioner of Taxation v Reynolds Australia Alumina Ltd (1987) 18 FCR 29; (1987) 77 ALR 543; (1987) 19 ATR 598 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 37
Parker Pen (Australia) Pty Ltd v Export Development Grants Board [1983] FCA 77; (1983) 67 FLR 234; (1983) 46 ALR 612; (1984) 5 ALN N489; 19 SSR 199 Federal Court of Australia Australia - Commonwealth 28 Apr 1983 AustLII flag 95
Carlton Cricket Football Social Club v Joseph [1970] VicRp 65; [1970] VR 487 Australia - Victoria 10 Nov 1969 AustLII flag 25
Bailey v Worsley [1969] VicRp 10; [1969] VR 79 Australia - Victoria 25 Sep 1968 AustLII flag 3
Parker v FCT [1953] HCA 80; (1953) 90 CLR 489; [1954] ALR 26; (1953) 10 ATD 287 High Court of Australia Australia - Commonwealth 1 Dec 1953 AustLII flag 25
Martin v FCT [1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 107
(1953) 27 Australian Law Journal 574 (1953) 27 Australian Law Journal 574 Australian Law Journal Australia circa 1953 Legal Online flag 2
Amos v Brunton (1897) 14 WN 69 United Kingdom circa 1897 flag 2
Rigby v Connol [1880] UKLawRpCh 55; LR 14 Ch D 482; 49 LJCh 802; 49 LJCh 498; 28 WR 977 United Kingdom 24 Feb 1880 CommonLII flag 64
494 ALR 26 494 ALR 26 Australia circa 1970 LexisNexis AU flag 2

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