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Garrett v Commissioner of Taxation (Cth)     12

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Andrew Payne v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 758	Federal Court of Australia	Australia - Commonwealth	2 Jul 1998	AustLII
Commissioner of Taxation v Payne	[1999] FCA 320; (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480	Federal Court of Australia	Australia - Commonwealth	30 Mar 1999	AustLII		8
Gaydon and Deputy Commissioner of Taxation	[1998] AATA 875; 40 ATR 1135	Administrative Appeals Tribunal	Australia	19 Oct 1998	AustLII
Hill and Commissioner of Taxation (Taxation)	[2016] AATA 514	Administrative Appeals Tribunal	Australia	21 Jul 2016	AustLII		1
It 2543 - Income Tax : Transport Allowances : Deductibility of Expenses Incurred in Travelling Between Home and Work	[1989] ATOITR IT2543	Australian Taxation Office	Australia - Commonwealth	5 Jul 1989	AustLII
John Holland Group Pty Ltd v Commissioner of Taxation	[2014] FCA 1332	Federal Court of Australia	Australia - Commonwealth	10 Dec 2014	AustLII		1
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 163; (1997) 46 ALD 718; 36 ATR 1001	Administrative Appeals Tribunal	Australia	16 May 1997	AustLII		2
TD 2005/54 - Income tax: consolidation: asset cost setting rules: where the cost and value of the reset cost base assets of a joining entity are so small or trifling that they are de minimis, can they be ignored when determining whether a CGT event L4 loss is available under section 104-515 of the Income Tax Assessment Act 1997?	[2005] ATOTD 54	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TD 2005/54 - Income tax: consolidation: asset cost setting rules: where the cost and value of the reset cost base assets of a joining entity are so small or trifling that they are de minimis, can they be ignored when determining whether a CGT event L4 loss is available under section 104-515 of the Income Tax Assessment Act 1997?	[2005] ATOTD TD2005/54	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TD 96/42 - Income tax: is the cost of travel between a taxpayer's residence, being a property on which the taxpayer carries on a business of primary production, and a place of employment or business, deductible?	[1996] ATOTD 42	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TD 96/42 - Income tax: is the cost of travel between a taxpayer's residence, being a property on which the taxpayer carries on a business of primary production, and a place of employment or business, deductible?	[1996] ATOTD TD96/42	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII

Law Journal Articles Referring to this Case

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Commissioner of Taxation v Payne - Deductibility of Travel Expenses: Is Australia Moving from Global to a Schedular Income Tax"	(2001) 25 Melbourne University Law Review 495	Stewart, Miranda	Australia	circa 2001	AustLII		1