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Qantas Airways Ltd and Commissioner of Taxation   flag  3

[2014] AATA 316
Administrative Appeals Tribunal
Australia
20th May, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TR 2021/2 - Fringe benefits tax: car parking benefits [2021] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TR 2021/2 - Fringe benefits tax: car parking benefits [2021] ATOTR TR2021/2 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
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 flag 2

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Bill 1986 (Cth)
Taxation Laws Amendment (FBT Cost of Compliance) Bill 1995 (Cth)
Taxation Laws Amendment (Car Parking) Bill 1992 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth) s43AA
Fringe Benefits Tax Act 1986 (Cth) s5
Fringe Benefits Tax Assessment Act 1986 (Cth) s39A, s58G
Income Tax Assessment Act 1936 (Cth) s23L, s45
Taxation Laws Amendment (Fringe Benefits and Substantiation Act) 1987 (Cth) s34
Taxation Laws Amendment (FBT Cost of Compliance) Act 1995 (Cth)
Taxation Laws Amendment (Car Parking) Act 1992 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1052
Commissioner of State Revenue (Vic) v Australand Investments Ltd [2012] ATC 20-332 Australia circa 2012 IntelliConnect flag 1
Virgin Blue Airlines Pty Ltd v Commissioner of Taxation [2010] FCAFC 137; (2010) 190 FCR 150 Federal Court of Australia Australia - Commonwealth 30 Nov 2010 AustLII flag 10
Saeed v Minister for Immigration and Citizenship [2010] HCA 23; (2010) 241 CLR 252; (2010) 267 ALR 204; (2010) 84 ALJR 507; (2010) 115 ALD 493 High Court of Australia Australia - Commonwealth 23 Jun 2010 AustLII flag 810
Australand Investments Ltd v Commissioner of State Revenue (Vic) [2009] VSC 453; (2009) 77 ATR 683; [2009] ATC 20-137 Supreme Court of Victoria Australia - Victoria 9 Oct 2009 AustLII flag 8
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2329
Brooks v Commissioner of Taxation [2000] FCA 721; (2000) 100 FCR 117; (2000) 173 ALR 235; (2000) 44 ATR 352; [2001] ANZ Conv R 35 Federal Court of Australia Australia - Commonwealth 9 Jun 2000 AustLII flag 46
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 flag 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 flag 1950
Biga Nominees Pty Ltd v Commissioner of Taxation (Cth) [1991] VICSC 137; (1991) 104 FLR 74; (1991) 21 ATR 1459 Supreme Court of Victoria - Court of Appeal Australia - Victoria circa 1991 AustLII flag 20
Rank Film Production Ltd v Dodds (t/as Town and Country Motel) 76 FLR 351; [1983] 2 NSWLR 553; (1983) 2 IPR 113 Australia - New South Wales circa 1983 Legal Online / Westlaw flag 14
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2060
Lee v Evans [1964] HCA 65; (1964) 112 CLR 276; [1965] ALR 614; 38 ALJR 273 High Court of Australia Australia - Commonwealth 5 Nov 1964 AustLII flag 47

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