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TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions   flag 

[1995] ATOTR TR95/13
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Administration Act 1953 (Cth)
Taxation Laws Amendment Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 849
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 flag 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 flag 173
FCT v Finn [1961] HCA 61; (1961) 106 CLR 60; [1962] ALR 173; 12 ATD 348; (1961) 8 AITR 406; 35 ALJR 293; 12 AID 348 High Court of Australia Australia - Commonwealth circa 1961 AustLII flag 168
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 flag 160
FCT v Maddalena (1971) 2 ATR 541; (1971) 45 ALJR 426 Australia circa 1971 Legal Online / Westlaw flag 135
FCT v Hatchett [1971] HCA 47; (1971) 125 CLR 494; (1971) 45 ALJR 565; 2 ATR 557 High Court of Australia Australia - Commonwealth 22 Oct 1971 AustLII flag 127
Handley v FCT [1981] HCA 16; (1981) 148 CLR 182; 34 ALR 275; 55 ALJR 345; 11 ATR 644 High Court of Australia Australia - Commonwealth 1 Aug 1928 AustLII flag 115
Lodge v FCT [1972] HCA 49; (1972) 128 CLR 171; 3 ATR 254; 46 ALJR 575 High Court of Australia Australia - Commonwealth 16 Oct 1972 AustLII flag 108
FCT v Forsyth [1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340 High Court of Australia Australia - Commonwealth 1 Apr 1981 AustLII flag 97
Roads and Traffic Authority of NSW v FCT [1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76 Federal Court of Australia Australia - Commonwealth 5 Jul 1993 AustLII flag 95
FCT v Faichney [1972] HCA 67; (1972) 129 CLR 38; 47 ALJR 35; 3 ATR 435 High Court of Australia Australia - Commonwealth 15 Dec 1972 AustLII flag 73
FCT v Edwards [1994] FCA 1051; (1994) 49 FCR 318; (1994) 28 ATR 87 Federal Court of Australia Australia - Commonwealth 29 Apr 1994 AustLII flag 53
Commissioner of Taxation v Vogt [1975] 1 NSWLR 194; 5 ATR 274 Australia - New South Wales circa 1975 LexisNexis AU flag 52
Taylor v Provan [1975] AC 194; 49 Tax Cas 579 United Kingdom circa 1975 LexisNexis / Westlaw flag 44
Owen v Pook [1970] AC 244; (1969) 2 All ER 1; 45 Tax Cas 571 United Kingdom circa 1970 LexisNexis / Westlaw flag 41
Case No M 208/1983 27 CTBR (NS) 867 Australia circa 1983 flag 38
Jayatilake v FCT (1991) 101 ALR 11; (1991) 22 ATR 125 Australia circa 1991 LexisNexis AU flag 37
Case No B 162/1982 27 CTBR (NS) 836 Australia circa 1982 flag 37
Re Taxation Appeals [1991] AATA 197; (1991) 22 ATR 3402 Administrative Appeals Tribunal Australia 28 Aug 1991 AustLII flag 35
Case No 293/1983 27 CTBR (NS) 913 Australia circa 1983 flag 35
27 CTBR (NS) Case 113 27 CTBR (NS) Case 113 Australia flag 35
NT93/192 and Commissioner of Taxation [1994] AATA 602; (1994) 29 ATR 1077 Administrative Appeals Tribunal Australia 18 Aug 1994 AustLII flag 34
QT90/148 and Commissioner of Taxation [1991] AATA 346; (1991) 22 ATR 3037 Administrative Appeals Tribunal Australia 9 Jan 1991 AustLII flag 34
27 CTBR (NS) Case 124 27 CTBR (NS) Case 124 Australia circa 1991 flag 34
27 CTBR (NS) Case 109 27 CTBR (NS) Case 109 Australia circa 1991 flag 34
27 CTBR (NS) Case 104 27 CTBR (NS) Case 104 Australia circa 1991 flag 34
26 CTBR (NS) Case 55 26 CTBR (NS) Case 55 Australia flag 34
24 CTBR (NS) Case 29 24 CTBR (NS) Case 29 Australia flag 34
14 CTBR (NS) Case 56 14 CTBR (NS) Case 56 Australia flag 34
14 CTBR (NS) 306 14 CTBR (NS) 306 Australia flag 34
24 CTBR (NS) Case 114 24 CTBR (NS) Case 114 Australia circa 1991 flag 33
Commissioner of Taxation v Genys [1987] FCA 20; (1987) 17 FCR 495; 77 ALR 527; (1987) 19 ATR 356 Federal Court of Australia Australia - Commonwealth 4 Feb 1987 AustLII flag 32
Cases Nos B 100/1982; B 3/1983 26 CTBR (NS) 522 Australia circa 1983 flag 32
Case No B15/1982 26 CTBR (NS) 416 Australia circa 1982 flag 32
Case No 5/1982 26 CTBR (NS) 365 Australia circa 1982 flag 32
Case No M 37/1981 25 CTBR (NS) 305 Australia circa 1981 flag 32
Case No B 211/1979 24 CTBR (NS) 234 Australia circa 1979 flag 32
FCT v Collings (1976) 10 ALR 475; 6 ATR 476; 76 ATC 4,254 Australia circa 1976 LexisNexis AU flag 32
26 CTBR (NS) Case 47 26 CTBR (NS) Case 47 Australia flag 32
Re Taxation Appeals [1994] AATA 315; (1994) 29 ATR 1232 Administrative Appeals Tribunal Australia 28 Oct 1994 AustLII flag 31
26 CTBR (NS) Case 75 26 CTBR (NS) Case 75 Australia circa 1994 flag 30
25 CTBR (NS) Case 43 25 CTBR (NS) Case 43 Australia circa 1994 flag 30
Case No B 247/1980 24 CTBR (NS) 915 Australia circa 1980 flag 29
Case No M 99/1981 25 CTBR (NS) 696 Australia circa 1981 flag 28
[2027] TR 92/8 [2027] TR 92/8 28
Horton v Young (1972) 1 Ch 157; 47 Tax Cas 60 Court of Chancery United Kingdom circa 1972 LexisNexis / Westlaw flag 26
25 CTBR (NS) Case 94 25 CTBR (NS) Case 94 Australia flag 26
Fullerton v FCT (1991) 32 FCR 486; (1991) 22 ATR 757 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 25
Cases Nos 258-259/1979 (Caffrey v Commissioner of Taxation (Cth)) (Public Hearing) 25 CTBR (NS) 658 Australia circa 1979 flag 20
25 CTBR (NS) Case 90 25 CTBR (NS) Case 90 Australia flag 20
22 CTBR (NS) 178 22 CTBR (NS) 178 Australia flag 20
Roads and Traffic Authority of NSW v FCT (1993) 43 FCR 233 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 19
Taxation, Commissioner of (Cth) v Wiener (1978) 8 ATR 335 Australia circa 1978 Legal Online / Westlaw flag 17
NT90/157 and Commissioner of Taxation [1991] AATA 364; (1991) 22 ATR 3063 Administrative Appeals Tribunal Australia 5 Feb 1991 AustLII flag 14
Case No 97/1985 28 CTBR (NS) 678 Australia circa 1985 flag 14
28 CTBR (NS) Case 87 28 CTBR (NS) Case 87 Australia circa 1991 flag 14
26 CTBR (NS) Case 3 26 CTBR (NS) Case 3 Australia flag 14
NT85/128-129 and NT85/137 and Commissioner of Taxation [1986] AATA 7; (1987) 18 ATR 3181 Administrative Appeals Tribunal Australia 19 Jan 1986 AustLII flag 13
Case No 69/1978 23 CTBR (NS) 680 Australia circa 1978 flag 12
Case No B 118/1981 25 CTBR (NS) 366 Australia circa 1981 flag 10
Case No M 105/1981 26 CTBR (NS) 14 Australia circa 1981 flag 10
20 CTBR (NS) 907 20 CTBR (NS) 907 Australia flag 10
Tribunal Case 68 (1987) 18 ATR 3491 Australia circa 1987 Legal Online / Westlaw flag 8
TT86/501 and Commissioner of Taxation [1986] AATA 406; (1986) 18 ATR 3093 Administrative Appeals Tribunal Australia 10 Dec 1986 AustLII flag 8
25 CTBR (NS) Case 50 25 CTBR (NS) Case 50 Australia circa 1986 flag 8
20 CTBR (NS) Case 85 20 CTBR (NS) Case 85 Australia circa 1986 flag 8
27 CTBR (NS) 977 27 CTBR (NS) 977 Australia circa 1986 flag 7
Taxation, Commissioner of (Cth) v Ballesty 15 ALR 522; 7 ATR 411 Australia circa 1986 LexisNexis AU flag 7
Cases Nos M 190-191/1983 27 CTBR (NS) 863 Australia circa 1983 flag 6
Case No 139/1983 27 CTBR (NS) 944 Australia circa 1983 flag 6
Case No 253/1983 27 CTBR (NS) 523 Australia circa 1983 flag 6
Cases Nos M 309/1980; M 216/1981 25 CTBR (NS) 608 Australia circa 1981 flag 6
Case No B 225/1980 24 CTBR (NS) 862 Australia circa 1980 flag 6
27 CTBR (NS) Case 118 27 CTBR (NS) Case 118 Australia circa 1986 flag 6
Case No M 238/1979 23 CTBR (NS) 888 Australia circa 1979 flag 5
Case No 727/1985 29 CTBR (NS) 159 Australia circa 1985 flag 4
Case No M 282/1979 25 CTBR (NS) 200 Australia circa 1979 flag 4
29 CTBR (NS) Case 23 29 CTBR (NS) Case 23 Australia circa 1986 flag 4
27 CTBR (NS) Case 108 27 CTBR (NS) Case 108 Australia circa 1986 flag 4
27 CTBR (NS) Case 59 27 CTBR (NS) Case 59 Australia flag 4
25 CTBR (NS) Case 81 25 CTBR (NS) Case 81 Australia flag 4
25 CTBR (NS) Case 26 25 CTBR (NS) Case 26 Australia flag 4
24 CTBR (NS) Case 104 24 CTBR (NS) Case 104 Australia circa 1986 flag 4
23 CTBR (NS) Case 97 23 CTBR (NS) Case 97 Australia flag 4
18 CTBR (NS) Case 66 18 CTBR (NS) Case 66 Australia flag 4
NT88/2128 and Commissioner of Taxation [1989] AATA 501; (1989) 20 ATR 3848 Administrative Appeals Tribunal Australia 28 Jul 1989 AustLII flag 2
23 CTBR (NS) Case 680 23 CTBR (NS) Case 680 Australia circa 1986 flag 2
18 CTBR (NS) 533 18 CTBR (NS) 533 Australia circa 1986 flag 2
12 CTBR (NS) 137 12 CTBR (NS) 137 Australia circa 1986 flag 2

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