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MT 2050 - Fringe benefits tax: payment of recipients contribution by journal entry   flag 

[1992] ATOMTROS MT2050
Australian Taxation Office
Australia - Commonwealth
6th February, 1992

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[1992] MT 2050 [1992] MT 2050 Montana Supreme Court United States - Montana circa 1992 flag 1
Repatriation Commission v Bushell [1991] FCA 185; (1991) 29 FCR 93; (1991) 99 ALR 479; (1991) 13 AAR 176; (1991) 23 ALD 13; 21 ATR 1606 Federal Court of Australia Australia - Commonwealth 3 May 1991 AustLII flag 78
Lend Lease Corporation Ltd v FCT (1990) 95 ALR 427; (1990) 21 ATR 402 Australia circa 1990 LexisNexis AU flag 20
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103
Taxation, Commissioner of (Cth) v Reynolds (1981) 34 ALR 463; 54 FLR 403; (1981) 11 ATR 629 Australia circa 1981 LexisNexis AU flag 16
Manzi v Smith [1975] HCA 35; (1975) 132 CLR 671; (1975) 7 ALR 685; (1975) 49 ALJR 376 High Court of Australia Australia - Commonwealth 5 Sep 1975 AustLII flag 71
Automatic Totalisators Ltd v FCT [1968] HCA 81; 119 CLR 666; (1968) 15 ATD 170; 43 ALJR 18 High Court of Australia Australia - Commonwealth 11 Dec 1968 AustLII flag 3
H R Sinclair & Son Pty Ltd v FCT [1966] HCA 39; (1966) 114 CLR 537; (1966) 14 ATD 194; 40 ALJR 111 High Court of Australia Australia - Commonwealth 2 Jun 1966 AustLII flag 32
Re Associated Electronic Services Pty Ltd [1965] Qd R 36 Australia - Queensland circa 1965 LexisNexis AU flag 10
FCT v Steeves Agnew & Co (Vic) Pty Ltd [1951] HCA 26; (1951) 82 CLR 408; [1952] ALR 29; (1951) 9 ATD 259 High Court of Australia Australia - Commonwealth 1 Jun 1951 AustLII flag 49
Harmony & Montague Tin & Copper Mining Co, Re (Spargo's Case) [1873] UKLawRpCh 12; (1873) LR 8 Ch 407; [1861-73] All ER 261; (1873) 8 LRCh App 407 Court of Chancery United Kingdom 25 Jan 1873 CommonLII flag 107

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