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TR 97/17 - Income tax and fringe benefits tax: entertainment by way of food or drink   flag 

[1997] ATOTR 17
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment Bill (No 4) 1985 (Cth)
Tax Law Improvement Bill 1996 (Cth)
Taxation Administration Act 1953 (Cth)
Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 (Cth) s1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Taylor, Appellant, and Oram , Respondents [1862] EngR 780; (1862) 1 H & C 370; 158 ER 928; 31 LJMC 252; 31 LJEx 479 Court of Exchequer United Kingdom circa 1862 CommonLII flag 5
Bow v Heatly [1960] SLT 311 United Kingdom - Scotland circa 1960 Westlaw flag 2

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