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CR 2014/56 - Fringe benefits tax: Corporate clients of Dell Australia Pty Ltd (Dell Australia) who participate in the Dell Australia employee purchase program (EPP)

[2014] ATOCR CR2014/56

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Copyright Act 1968 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth)	s42, s43, s136
Income Tax Assessment Act 1936 (Cth)	s45, s318
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		136
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
43 TR 1999/10	43 TR 1999/10			circa 1999			2

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