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CR 2021/24 - Uber Australia Pty Ltd - promotions received by employees under the Uber Rewards loyalty program and Uber for Business platform

[2021] ATOCR 24

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s6, s21A, s23L
Taxation Administration Act 1953 (Cth)	s5, s6, s10

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
48 TR 1999/6	48 TR 1999/6			circa 1999			2
Payne v Commissioner of Taxation	(1996) 66 FCR 299; (1996) 32 ATR 516	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		20
Payne, Janet Lynn v Commr of Taxation	[1996] FCA 347	Federal Court of Australia	Australia - Commonwealth	circa 1996	AustLII		8
Smith v FCT	[1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539	High Court of Australia	Australia - Commonwealth	circa 1987	AustLII		170
Cooke and Sherden	[1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696	Federal Court of Australia	Australia - Commonwealth	16 Apr 1980	AustLII		59
Alexander Tennant v Robert Sinclair Smith (Surveyor of Taxes)	[1892] AC 150		United Kingdom	circa 1892	LexisNexis / Westlaw		87

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