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Taxpayer and Commissioner of Taxation

[2013] AATA 566

Administrative Appeals Tribunal

Australia

2nd August, 2013

Legislation Cited

Legislation Name	Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)	s136
Income Tax Assessment Act 1997 (Cth)	s5.5
Taxation Administration Act 1953 (Cth)	s5, s14ZZ

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Mount Pritchard & District Community Club v FCT	[2011] ATC 20-288		Australia	circa 2011	IntelliConnect
Vadasz and Commissioner of Taxation	[2006] AATA 682; 63 ATR 1236	Administrative Appeals Tribunal	Australia	4 Aug 2006	AustLII
FCT v Dalco	[1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII
Re Kirby and Collector of Customs	(1989) 20 ALD 369		Australia	circa 1989	LexisNexis AU
Minister for Immigration and Ethnic Affairs v Pochi	(1980) 4 ALD 139		Australia	circa 1980	LexisNexis AU
Gauci v FCT	[1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321	High Court of Australia	Australia - Commonwealth	10 Dec 1975	AustLII

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