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Taxpayer and Commissioner of Taxation   flag 

[2004] AATA 1243; 58 ATR 1078
Administrative Appeals Tribunal
Australia
25th November, 2004

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Act 1986 (Cth) s136
Income Tax Assessment Act 1936 (Cth) s6, s23L, s44, s148

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hart v Commissioner of Taxation [2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371 Federal Court of Australia Australia - Commonwealth 1 Aug 2003 AustLII flag 105
BRK (Bris) Pty Ltd v Commissioner of Taxation [2001] FCA 164; (2001) 46 ATR 347 Federal Court of Australia Australia - Commonwealth 2 Mar 2001 AustLII flag 107
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation [2000] FCA 196; (2000) 96 FCR 402; (2000) 44 ATR 22 Federal Court of Australia Australia - Commonwealth 3 Mar 2000 AustLII flag 115
F C of T v Black [1990] FCA 267; (1990) 25 FCR 274; 101 ALR 535; (1990) 21 ATR 701 Federal Court of Australia Australia - Commonwealth 1 Aug 1990 AustLII flag 10
Smith v FCT [1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539 High Court of Australia Australia - Commonwealth circa 1987 AustLII flag 170
MacFarlane [1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808 Federal Court of Australia Australia - Commonwealth 8 Aug 1986 AustLII flag 51
Summons v FCT (1986) 80 ALR 95 Australia circa 1986 LexisNexis AU flag 3
Stage Club Ltd v Millers Hotels Pty Ltd [1981] HCA 71; (1981) 150 CLR 535; 38 ALR 253; 56 ALJR 113; 6 ACLR 354; 1 ACLC 168 High Court of Australia Australia - Commonwealth 16 Dec 1981 AustLII flag 74
Albion Hotel Pty Ltd v FCT [1965] HCA 4; (1965) 115 CLR 78; [1965] ALR 727; 13 ATD 435 High Court of Australia Australia - Commonwealth 3 Feb 1965 AustLII flag 25

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