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Global Employee Share Purchase Plan   flag 

[2007] ATOCR CR2007/39
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Copyright Act 1968 (Cth)
Corporations Act 2001 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth) s1, s20, s25, s30, s55, s60, s75, s104, s109, s110, s112
Taxation Administration Act 1953 (Cth) s5, s80, s83, s116, s130

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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

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