Virgin Blue Airlines Pty Ltd v Commissioner of Taxation 10

[2010] FCAFC 137; (2010) 190 FCR 150

Federal Court of Australia

Australia - Commonwealth

30th November, 2010

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Virgin Australia Airlines Pty Ltd v Commissioner of Taxation	[2021] FCA 523	Federal Court of Australia	Australia - Commonwealth	18 May 2021	AustLII	3
TR 2021/2 - Fringe benefits tax: car parking benefits	[2021] ATOTR TR2021/2	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
TR 2021/2 - Fringe benefits tax: car parking benefits	[2021] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
Australian Investment & Development Pty Ltd v Commissioner of State Revenue	[2019] VSCA 69	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	3 Apr 2019	AustLII	4
Commissioner of Taxation v QANTAS Airways Ltd	[2014] FCAFC 168; (2014) 227 FCR 554; 100 ATR 97	Federal Court of Australia	Australia - Commonwealth	9 Dec 2014	AustLII	2
Police v Siaosi	[2014] SASC 131	Supreme Court of South Australia	Australia - South Australia	5 Sep 2014	AustLII
Qantas Airways Ltd and Commissioner of Taxation	[2014] AATA 316	Administrative Appeals Tribunal	Australia	20 May 2014	AustLII	3
Yazbek v Commissioner of Taxation	[2013] FCA 39; (2013) 209 FCR 416; (2013) 88 ATR 792	Federal Court of Australia	Australia - Commonwealth	31 Jan 2013	AustLII	9
Commissioner of Taxation v Multiflex Pty Ltd	[2011] FCAFC 142; (2011) 197 FCR 580; (2011) 284 ALR 279; (2011) 82 ATR 153; (2011) 125 ALD 8	Federal Court of Australia	Australia - Commonwealth	11 Nov 2011	AustLII	17
Multiflex Pty Ltd v Commissioner of Taxation	[2011] FCA 1112	Federal Court of Australia	Australia - Commonwealth	30 Sep 2011	AustLII	4

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment (Car Parking) Bill 1992 (Cth)
Fringe Benefits Tax Act 1986 (Cth)	s5
Fringe Benefits Tax Assessment Act 1986 (Cth)	s5B, s5C, s39A, s58G, s136
Income Tax Assessment Act 1936 (Cth)	s23L, s45
Federal Court Rules (Cth)
Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987 (Cth)	s34
Taxation Laws Amendment (Car Parking) Act 1992 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Virgin Blue Airlines Pty Ltd v Commissioner of Taxation	[2010] FCA 631; [2010] ATC 20-188	Federal Court of Australia	Australia - Commonwealth	18 Jun 2010	AustLII	1
Commissioner of Taxation v Linter Textiles Australia Ltd	[2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913	High Court of Australia	Australia - Commonwealth	26 Apr 2005	AustLII	119
Coleman v Power	[2004] HCA 39; (2004) 220 CLR 1; (2004) 209 ALR 182; (2004) 78 ALJR 1166	High Court of Australia	Australia - Commonwealth	1 Sep 2004	AustLII	533
Moyna v Secretary of State for Work and Pensions	[2003] UKHL 44; [2003] 4 All ER 162; [2003] All ER (D) 08; [2003] 1 WLR 1929; (2003) 73 BMLR 201	House of Lords	United Kingdom	31 Jul 2003	BAILII	122
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2)	[1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26	High Court of Australia	Australia - Commonwealth	20 May 1998	AustLII	5350
CIC Insurance Ltd v Bankstown Football Club Ltd	[1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII	1950
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
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231	High Court of Australia	Australia - Commonwealth	12 Feb 1992	AustLII	169
Sea Swift Pty Ltd v Waterside Workers Federation of Australia	(1989) 29 IR 391			circa 1989		2
Pollock v Ciccone	(1988) 34 A Crim R 257		Australia	circa 1988	Legal Online / Westlaw	4
Queensland v The Commonwealth	[1987] HCA 2; (1987) 162 CLR 74; 69 ALR 207; (1987) 18 ATR 158; 61 ALJR 104	High Court of Australia	Australia - Commonwealth	3 Feb 1987	AustLII	31
Kingston v Keprose Pty Ltd	(1987) 11 NSWLR 404; 6 ACLC 226; 12 ACLR 609		Australia - New South Wales	circa 1987	LexisNexis AU	424
Western Australian Trustee Executor & Agency Co Ltd v Commissioner of State Taxation (WA)	[1980] HCA 50; (1980) 147 CLR 119; 55 ALJR 53; 11 ATR 330	High Court of Australia	Australia - Commonwealth	5 Dec 1980	AustLII	32
Abley v Yankalilla District Council	(1979) 22 SASR 147; (1979) 58 LGRA 234; 5 SAPR 33	Supreme Court of South Australia	Australia - South Australia	circa 1979	Legal Online / Westlaw	5
Brutus v Cozens	[1972] UKHL 6; [1973] AC 854; [1972] 2 All ER 1297; [1972] 3 WLR 521; (1972) 136 JP 390; (1972) 56 Cr App R 799	House of Lords	United Kingdom	19 Jul 1972	BAILII	344
Adler v George	[1964] 2 QB 7		United Kingdom	circa 1964	LexisNexis / Westlaw	19
Anderson v Commissioner of Taxes (Vic)	[1937] HCA 24; (1937) 57 CLR 233; [1937] ALR 313	High Court of Australia	Australia - Commonwealth	31 May 1937	AustLII	49
Harrison v Darling to Glen Waverley Railway Construction Trust	[1934] HCA 55; 52 CLR 68	High Court of Australia	Australia - Commonwealth	13 Dec 1934	AustLII	2
Commonwealth v Baume	[1905] HCA 11; (1905) 2 CLR 405; 11 ALR 124	High Court of Australia	Australia - Commonwealth	10 Apr 1905	AustLII	392
Westpac Banking Corporation v Commissioner of Taxation	70 FCR 52; 34 ATR 143	Federal Court of Australia	Australia	circa 1998	Legal Online / Westlaw	1

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