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TD 2008/11 - Fringe benefits tax: where an employer mistakenly pays to their employee an amount that the employee is not legally entitled to, but is obliged to repay, does the employer's subsequent waiver of that obligation constitute a 'debt waiver benefit' under section 14 of the Fringe Benefits Tax Assessment Act 1986?

[2008] ATOTD 11

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (2006 Measures No. 5) Act 2006 (Cth)

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		115
David Securities Pty Ltd v Commonwealth Bank of Australia	[1992] HCA 48; (1992) 175 CLR 353; 109 ALR 57; (1992) 24 ATR 125; (1992) 66 ALJR 768; 66 ALLR 768	High Court of Australia	Australia - Commonwealth	7 Oct 1992	AustLII		938
Harmony & Montague Tin & Copper Mining Co, Re (Spargo's Case)	[1873] UKLawRpCh 12; (1873) LR 8 Ch 407; [1861-73] All ER 261; (1873) 8 LRCh App 407	Court of Chancery	United Kingdom	25 Jan 1873	CommonLII		107
408 Atc 4156-7	408 ATC 4156-7		Australia		IntelliConnect		4

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