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CR 2020/5 - Australian Football League Players Association - education and training grants   flag 

[2020] ATOCR CR2020/5
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Spriggs v FCT [2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109 High Court of Australia Australia - Commonwealth 18 Jun 2009 AustLII flag 83
Starrim Pty Ltd v Commissioner of Taxation [2000] FCA 952; 102 FCR 194; 44 ATR 487 Federal Court of Australia Australia - Commonwealth 14 Jul 2000 AustLII flag 12
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation [2000] FCA 196; (2000) 96 FCR 402; (2000) 44 ATR 22 Federal Court of Australia Australia - Commonwealth 3 Mar 2000 AustLII flag 117
Payne, Janet Lynn v Commr of Taxation [1996] FCA 347 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 8
Payne v Commissioner of Taxation (1996) 66 FCR 299; (1996) 32 ATR 516 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 20
Commissioner of Taxation of the Commonwealth of Australia v Rowe, Anthony John Poulston [1995] FCA 834 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 18
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 368
FCT v Ranson [1989] FCA 491; (1989) 25 FCR 57; (1989) 90 ALR 533; (1989) 20 ATR 1652 Federal Court of Australia Australia - Commonwealth 1 Dec 1989 AustLII flag 50
Commissioner of Taxation of the Commonwealth of Australia v Ranson, EL [1989] FCA 741 Federal Court of Australia Australia - Commonwealth circa 1989 AustLII flag 9
McArdle, JW v The Commissioner of Taxation for the Commonwealth of Australia [1988] FCA 93 Federal Court of Australia Australia - Commonwealth 7 Apr 1988 AustLII flag 6
Sherriff v Townsend [1980] FCA 74; (1980) 71 FLR 51 Federal Court of Australia Australia - Commonwealth 25 Jun 1980 AustLII flag 22
FCT v Harris [1980] FCA 60; 30 ALR 10; (1980) 43 FLR 36; (1980) 10 ATR 869 Federal Court of Australia Australia - Commonwealth 2 Jun 1980 AustLII flag 64
Federal Coke Co Pty Ltd v FCT 15 ALR 449; 34 FLR 375; (1977) 7 ATR 519 Australia circa 1977 LexisNexis AU flag 188
Federal Coke Co Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1977] FCA 29 Federal Court of Australia Australia - Commonwealth circa 1977 AustLII flag 18
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 321
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 386
Squatting Investment Co Ltd v FCT [1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527 High Court of Australia Australia - Commonwealth 13 Apr 1953 AustLII flag 192
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
McArdle v Commissioner of Taxation (Cth) 79 ALR 637; 19 ATR 985 Australia circa 1977 LexisNexis AU flag 11

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