Compass Group (Vic) Pty Ltd (as Trustee for White Roche & Associates Hybrid Trust) v FCT (Compass Group) 6

[2008] AATA 845; [2008] ATC 10-051; 71 ATR 720

Administrative Appeals Tribunal

Australia

22nd September, 2008

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
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
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 2009/29 - Fringe benefits tax: Tyack Corporate Health program	[2009] ATOCR CR2009/29	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
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

Legislation Cited

Legislation Name	Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)	s5B, s5C, s5E, s30, s31, s66, s136
Income Tax Act (Cth)
Income Tax Assessment Act 1936 (Cth)	s23L
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Taxation Laws Amendment (Self Assessment) Act 1992 (Cth)	s4, s27
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of Taxation v McMahon	[1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167	Federal Court of Australia	Australia - Commonwealth	23 Oct 1997	AustLII	60
Comptroller-General of Customs v Akai Pty Ltd	(1994) 50 FCR 511; 20 AAR 10	Federal Court of Australia	Australia	circa 1994	Legal Online / Westlaw	66
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	95
NT85/4170 and Commissioner of Taxation	[1987] AATA 176; (1987) 18 ATR 3547	Administrative Appeals Tribunal	Australia	7 May 1987	AustLII	3
Hafza v Director-General of Social Security	[1985] FCA 164; (1985) 60 ALR 674; (1985) 8 ALN N58; (1985) 6 FCR 444	Federal Court of Australia	Australia - Commonwealth	23 May 1985	AustLII	224
FCT v Charlton	(1984) 71 FLR 107; (1984) 15 ATR 711		Australia	circa 1984	Legal Online / Westlaw	8
FCT v Applegate	27 ALR 1145; (1979) 9 ATR 899		Australia	circa 1979	LexisNexis AU	20
Case 50	(1971) 17 CTBR 322		Australia	circa 1971		1
Norman v Norman	(1969) 16 FLR 231		Australia	circa 1969	Legal Online / Westlaw	215
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
Judd v Judd	(1957) 75 WN (NSW) 147		Australia - New South Wales	circa 1957		141
Newsom v Robertson	(1953) 1 Ch 7; 33 Tax Cas 452	Court of Chancery	United Kingdom	circa 1953	LexisNexis / Westlaw	39
FCT v Green	[1950] HCA 20; (1950) 81 CLR 313; [1950] ALR 531; 4 AITR 471; 9 ATD 142	High Court of Australia	Australia - Commonwealth	21 Jun 1950	AustLII	49
Keil v Keil	[1947] VicLawRp 20; [1947] VLR 383		Australia - Victoria	17 Apr 1947	AustLII	82
Koitaki Para Rubber Estates Ltd v FCT	[1941] HCA 13; (1941) 64 CLR 241; [1941] ALR 125; (1941) 6 ATD 82; (1941) 2 AITR 167	High Court of Australia	Australia - Commonwealth	21 Apr 1941	AustLII	457
Levene v Inland Revenue Commissioners	[1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486	House of Lords	United Kingdom	9 Mar 1928	BAILII	414
Inland Revenue Commissioners v Lysaght	[1928] AC 234; [1928] All ER 575; (1928) 13 Tax Cas 511; (1928) 97 LJKB 385		United Kingdom	circa 1928	LexisNexis / Westlaw	376
Brailey v Brailey	[1922] P 15			circa 1922		1
Scarfe v The FCT	[1920] ArgusLawRp 104; (1921) 27 ALR 114	Argus Law Reports	Australia	27 Sep 1920	AustLII	51
Scarfe v FCT	[1920] HCA 61; (1920) 28 CLR 271; 27 ALR 114	High Court of Australia	Australia - Commonwealth	circa 1920	AustLII	14
R v Hammond	[1852] EngR 108; (1852) 17 QB 772; (1852) 117 ER 1477		United Kingdom	circa 1852	CommonLII	14
81 CLR 3131	81 CLR 3131		Australia - Commonwealth	circa 1928	Legal Online / Westlaw	1
Taxation, Commissioner of (Cth) v Toms	20 ATR 466		Australia	circa 1928	Legal Online / Westlaw	10
Case 106	12 CTBR (NS) 201		Australia	circa 1928		1
Case 4	3 CTBR (NS) 21		Australia	circa 1928		1

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