Roads and Traffic Authority of NSW v FCT 95

[1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76

Federal Court of Australia

Australia - Commonwealth

5th July, 1993

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Duncan and Commissioner of Taxation (Taxation)	[2024] AATA 974	Administrative Appeals Tribunal	Australia	7 May 2024	AustLII
TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual	[2024] ATOTR TR2024/3	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2024/3 - Income tax: deductibility of self-education expenses incurred by an individual	[2024] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2023/D1 - Income tax: deductibility of self-education expenses incurred by an individual	[2023] ATODTR TR2023/D1	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Birdseye and Tax Practitioners Board	[2021] AATA 1011	Administrative Appeals Tribunal	Australia	20 Apr 2021	AustLII	1
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses?	[2021] ATOTR TR2021/1	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances	[2021] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses?	[2021] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances	[2021] ATOTR TR2021/4	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
Mitchell and Commissioner of Taxation (Taxation)	[2018] AATA 2507	Administrative Appeals Tribunal	Australia	27 Jul 2018	AustLII
Sam Technology Engineers Pty Ltd v Bernadou	[2018] FWCFB 1767; (2018) 275 IR 419	Fair Work Commission	Australia	27 Mar 2018	AustLII	24
RHDB and Commissioner of Taxation (Taxation)	[2017] AATA 3091	Administrative Appeals Tribunal	Australia	20 Dec 2017	AustLII
Walker and FCT	[2017] AATA 324; (2017) 105 ATR 186; [2017] ATC 10-449	Administrative Appeals Tribunal	Australia	14 Mar 2017	AustLII	1
John Holland Group Pty Ltd v Commissioner of Taxation	[2015] FCAFC 82; (2015) 232 FCR 59; (2015) 321 ALR 530; 99 ATR 73	Federal Court of Australia	Australia - Commonwealth	11 Jun 2015	AustLII	15
John Holland Group Pty Ltd v Commissioner of Taxation	[2014] FCA 1332	Federal Court of Australia	Australia - Commonwealth	10 Dec 2014	AustLII	1
Gleeson and Commissioner of Taxation	[2013] AATA 920	Administrative Appeals Tribunal	Australia	20 Dec 2013	AustLII	1
Hancox v Commissioner of Taxation	[2013] FCA 735; (2013) 214 FCR 25; (2013) 95 ATR 574	Federal Court of Australia	Australia - Commonwealth	29 Jul 2013	AustLII	5
Confidential and Commissioner of Taxation	[2013] AATA 112; (2013) 93 ATR 491	Administrative Appeals Tribunal	Australia	1 Mar 2013	AustLII	14
FCT v Macquarie Bank Ltd	[2013] FCAFC 13; (2013) 210 FCR 164; 88 ATR 708; [2013] ATC 20-373	Federal Court of Australia	Australia - Commonwealth	15 Feb 2013	AustLII	17
Penrowse Pty Ltd and FCT	[2013] AATA 10	Administrative Appeals Tribunal	Australia	11 Jan 2013	AustLII	1
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
Hancox and Commissioner of Taxation	[2012] AATA 836	Administrative Appeals Tribunal	Australia	27 Nov 2012	AustLII	2
Fardell v FCT	[2011] AATA 725; [2011] ATC 10-208; (2011) 85 ATR 812	Administrative Appeals Tribunal	Australia	19 Oct 2011	AustLII	8
Park v Commissioner of Taxation	[2011] AATA 567; 84 ATR 672	Administrative Appeals Tribunal	Australia	18 Aug 2011	AustLII	2
Virgin Blue Airlines Pty Ltd v Commissioner of Taxation	[2010] FCAFC 137; (2010) 190 FCR 150	Federal Court of Australia	Australia - Commonwealth	30 Nov 2010	AustLII	10
CR 2010/7 - Fringe benefits tax: health services provided by Wesley Corporate Health	[2010] ATOCR 7	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
CR 2010/7 - Fringe benefits tax: health services provided by Wesley Corporate Health	[2010] ATOCR CR2010/7	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
Re Applicant and FCT	[2009] AATA 478; [2009] ATC 1-009; 75 ATR 761	Administrative Appeals Tribunal	Australia	26 Jun 2009	AustLII
CR 2009/29 - Fringe benefits tax: Tyack Corporate Health program	[2009] ATOCR CR2009/29	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/67 - Fringe benefits tax: health services provided by Good Health Solutions Pty Ltd	[2009] ATOCR CR2009/67	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/29 - Fringe benefits tax: Tyack Corporate Health program	[2009] ATOCR 29	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
CR 2009/67 - Fringe benefits tax: health services provided by Good Health Solutions Pty Ltd	[2009] ATOCR 67	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SGR 2009/2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages'	[2009] ATOSGR 2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SGR 2009/2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages'	[2009] ATOSGR SGR2009/2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Macks v Garrett	[2008] FCA 1973; (2008) 174 FCR 151	Federal Court of Australia	Australia - Commonwealth	15 Dec 2008	AustLII	2
SGR 2008/D2 - Superannuation guarantee: meaning of the terms 'ordinary time earnings' and 'salary or wages'	[2008] ATODSGR SGR2008/D2	Australian Taxation Office	Australia - Commonwealth	5 Nov 2008	AustLII
Compass Group (Vic) Pty Ltd (as Trustee for White Roche & Associates Hybrid Trust) v FCT (Compass Group)	[2008] AATA 845; [2008] ATC 10-051; 71 ATR 720	Administrative Appeals Tribunal	Australia	22 Sep 2008	AustLII	6
Re Lenten and FCT	[2008] AATA 281; [2008] ATC 10-017; 71 ATR 862	Administrative Appeals Tribunal	Australia	9 Apr 2008	AustLII	1
Re Taxpayer and FCT	[2008] AATA 64; 69 ATR 329; [2008] ATC 1-000	Administrative Appeals Tribunal	Australia	24 Jan 2008	AustLII	2
Caelli Constructions (Vic) Pty Ltd v Commissioner of Taxation	[2005] FCA 1467; (2005) 147 FCR 449; (2005) 60 ATR 542	Federal Court of Australia	Australia - Commonwealth	17 Oct 2005	AustLII	11
Best and Commissioner of Taxation	[2005] AATA 560; 59 ATR 1151	Administrative Appeals Tribunal	Australia	14 Jun 2005	AustLII	1
Essenbourne Pty Ltd v Commissioner of Taxation	[2002] FCA 1577; (2002) 51 ATR 629	Federal Court of Australia	Australia - Commonwealth	17 Dec 2002	AustLII	34
TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements	[2001] ATOTR TR2001/10	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements	[2001] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
GSTR 2001/3 - Goods and Services Tax: GST and how it applies to supplies of fringe benefits	[2001] ATOGSTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
GSTR 2001/3 - Goods and Services Tax: GST and how it applies to supplies of fringe benefits	[2001] ATOGSTR GSTR2001/3	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Case [1999] Aata 740	[1999] AATA 740; 43 ATR 1043	Administrative Appeals Tribunal	Australia	7 Oct 1999	AustLII
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR TR1999/10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions	[1998] ATOTR TR98/14	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/9 - Income tax: deductibility of self-education expenses incurred by an employee or a person in business	[1998] ATOTR TR98/9	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/6 - Income tax: real estate industry employees - allowances, reimbursements and work-related deductions	[1998] ATOTR TR98/6	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/6 - Income tax: real estate industry employees - allowances, reimbursements and work-related deductions	[1998] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions	[1998] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear	[1997] ATOTR TR97/12	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear	[1997] ATOTR 12	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII	369
TR 96/18 - Income tax: cosmetics and other personal grooming expenses	[1996] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/16 - Income tax: work-related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings	[1996] ATOTR TR96/16	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/18 - Income tax: cosmetics and other personal grooming expenses	[1996] ATOTR TR96/18	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 96/16 - Income tax: work-related expenses: deductibility of expenses on compulsory uniform shoes, socks and stockings	[1996] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TR 95/6 - Income tax: primary production and forestry	[1995] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/8 - Income tax: employee cleaners - allowances, reimbursements and work-related deductions	[1995] ATOTR 8	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions	[1995] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions	[1995] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/12 - Income tax: employee factory workers - allowances, reimbursements and work-related deductions	[1995] ATOTR 12	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions	[1995] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions	[1995] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/16 - Income tax: employee hairdressers - allowances, reimbursements and work-related deductions	[1995] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force	[1995] ATOTR 17	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/18 - Income tax: employee truck drivers-allowances, reimbursements and work-related deductions	[1995] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/19 - Income tax: airline industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR 19	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/20 - Income tax: employee performing artists - allowances, reimbursements and work-related expenses	[1995] ATOTR 20	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions	[1995] ATOTR 22	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/6 - Income tax: primary production and forestry	[1995] ATOTR TR95/6	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/8 - Income tax: employee cleaners - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/8	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/9 - Income tax: employee lawyers - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/9	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/10 - Income tax: employee shop assistants - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/10	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/11	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/12 - Income tax: employee factory workers - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/12	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions	[1995] ATOTR TR95/13	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/14	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/15	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/16 - Income tax: employee hairdressers - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/16	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force	[1995] ATOTR TR95/17	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/18 - Income tax: employee truck drivers-allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/18	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/20 - Income tax: employee performing artists - allowances, reimbursements and work-related expenses	[1995] ATOTR TR95/20	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions	[1995] ATOTR TR95/22	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/19 - Income tax: airline industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/19	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 94/22 - Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees	[1994] ATOTR TR94/22	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/22 - Income tax: implications of the Edwards case for the deductibility of expenditure on conventional clothing by employees	[1994] ATOTR 22	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law"	(2003) 27 Melbourne University Law Review 770	Pagone, G T	Australia	circa 2003	AustLII		3

Legislation Cited

Legislation Name	Provision
Fringe Benefits Tax Act 1986 (Cth)	s5
Fringe Benefits Tax Assessment Act 1986 (Cth)	s6, s20, s25, s30, s45, s52, s136
Income Tax Assessment Act 1936 (Cth)	s52
Federal Court Rules (Cth)
Transport Administration Act 1988 (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of Taxation v Cooper	[1991] FCA 190; (1991) 29 FCR 177; 99 ALR 703; (1991) 21 ATR 1616	Federal Court of Australia	Australia - Commonwealth	9 May 1991	AustLII	160
Queensland v The Commonwealth	[1987] HCA 2; (1987) 162 CLR 74; 69 ALR 207; (1987) 18 ATR 158; 61 ALJR 104	High Court of Australia	Australia - Commonwealth	3 Feb 1987	AustLII	31
Murdoch v Commissioner of Pay-roll Tax (Vic)	(1980) 143 CLR 629; (1980) 31 ALR 637		Australia - Commonwealth	circa 1980	Legal Online / Westlaw	36
W A Flick & Co Pty Ltd v FCT	[1959] HCA 46; (1959) 103 CLR 334; [1959] ALR 1275; 12 ATD 98; 33 ALJR 186	High Court of Australia	Australia - Commonwealth	7 Sep 1959	AustLII	10
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII	335
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII	173
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII	849
Re Labourers, General (State) and Other Awards	[1949] IR 757			circa 1949		1
Mutual Acceptance Co Ltd v FCT	[1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506	High Court of Australia	Australia - Commonwealth	4 Dec 1944	AustLII	124
FCT v J Walter Thompson (Australia) Pty Ltd	[1944] HCA 23; (1944) 69 CLR 227; [1944] ALR 330; (1944) 7 ATD 401	High Court of Australia	Australia - Commonwealth	5 Sep 1944	AustLII	57
[1941] Ar 721	[1941] AR 721			circa 1941		1
43 Howard 6	43 Howard 6		United States - Mississippi	circa 1944		1

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