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National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia 11

[1993] FCA 531; 46 FCR 252; (1994) 123 ALR 349; (1993) 26 ATR 503

Federal Court of Australia

Australia - Commonwealth

4th November, 1993

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		136
FCT v Indooroopilly Children Services (Qld) Pty Ltd	[2007] FCAFC 16; (2007) 158 FCR 325; 239 ALR 85; (2007) 65 ATR 369	Federal Court of Australia	Australia - Commonwealth	22 Feb 2007	AustLII		54
Hart	[2016] QCA 215; (2016) 336 ALR 492; (2016) 314 FLR 1	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	29 Aug 2016	AustLII		19
Cameron Brae Pty Ltd v Commissioner of Taxation	[2006] FCA 918; (2006) 63 ATR 488	Federal Court of Australia	Australia - Commonwealth	21 Jul 2006	AustLII		6
Yeeha Tours and Holidays Pty Ltd t/as Mile High Aviation v Department of Environment & Science	[2020] QCAT 131	Queensland Civil and Administrative Tribunal	Australia - Queensland	27 Apr 2020	AustLII		2
Gedoun Constructions Pty Ltd v Agius (no 2)	[2022] QCAT 318	Queensland Civil and Administrative Tribunal	Australia - Queensland	31 Aug 2022	AustLII
TR 2013/6 - Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997	[2013] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/6 - Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997	[2013] ATOTR TR2013/6	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2007/12 - Fringe benefits tax: minor benefits	[2007] ATOTR 12	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2007/12 - Fringe benefits tax: minor benefits	[2007] ATOTR TR2007/12	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
MS [2]	[1997] VMHRB 16	Mental Health Review Board of Victoria	Australia - Victoria	26 Jun 1997	AustLII

Legislation Cited

Legislation Name	Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)	s18, s19, s20, s45, s47, s50, s58P, s72, s74, s123, s136, s138, s144
Income Tax Assessment ACT 1936 (Cth)	s6, s65
Act (Cth)	s18, s19, s26, s47
Taxation Administration Act 1953 (Cth)	s2, s8J, s8K, s8W
Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Robert G Nall Ltd v FCT	(1937) 57 CLR 695		Australia - Commonwealth	circa 1937	Legal Online / Westlaw		36
No 20 Cannon Street Ltd v Singer & Friedlander Ltd	[1974] Ch 229	Court of Chancery	United Kingdom	circa 1974	LexisNexis / Westlaw		32
FCT v Foxwood (Tolga) Pty Ltd	[1981] HCA 24; (1981) 147 CLR 278; 35 ALR 1; 11 ATR 859; 55 ALJR 427	High Court of Australia	Australia - Commonwealth	2 Jun 1981	AustLII		28
Executor Trustee & Agency Co of South Australia Ltd v FCT	[1932] ArgusLawRp 58; (1932) 48 CLR 26; 39 ALR 113; 2 ATD 35	Argus Law Reports	Australia - Commonwealth	4 Aug 1932	AustLII		22
Hart	[2016] QCA 215; (2016) 336 ALR 492; (2016) 314 FLR 1	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	29 Aug 2016	AustLII		19
Davies Coop & Co Ltd v FCT	[1948] HCA 50; (1948) 77 CLR 299; 8 ATD 320; [1948] 2 ALR (CN) 603	High Court of Australia	Australia - Commonwealth	18 Aug 1948	AustLII		14
Cameron Brae Pty Ltd v Commissioner of Taxation	[2006] FCA 918; (2006) 63 ATR 488	Federal Court of Australia	Australia - Commonwealth	21 Jul 2006	AustLII		6
Kirby v Commissioner of Taxation	(1987) 14 FCR 563; 73 ALR 244; 18 ATR 839	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		6
Yeeha Tours and Holidays Pty Ltd t/as Mile High Aviation v Department of Environment & Science	[2020] QCAT 131	Queensland Civil and Administrative Tribunal	Australia - Queensland	27 Apr 2020	AustLII		2
396-397 AC 224	396-397 AC 224		United Kingdom	circa 2020	LexisNexis / Westlaw		2
Hepples v FCT	(1991) 173 CLR 49		Australia - Commonwealth	circa 1991	Legal Online / Westlaw		1
Ure v Commissioner of Taxation	(1981) 50 FLR 2		Australia	circa 1981	Legal Online / Westlaw		1
Gedoun Constructions Pty Ltd v Agius (no 2)	[2022] QCAT 318	Queensland Civil and Administrative Tribunal	Australia - Queensland	31 Aug 2022	AustLII
TR 2013/6 - Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997	[2013] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/6 - Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997	[2013] ATOTR TR2013/6	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2007/12 - Fringe benefits tax: minor benefits	[2007] ATOTR TR2007/12	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2007/12 - Fringe benefits tax: minor benefits	[2007] ATOTR 12	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
MS [2]	[1997] VMHRB 16	Mental Health Review Board of Victoria	Australia - Victoria	26 Jun 1997	AustLII

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