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TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances   flag 

[2021] ATOTR 4
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s1, s8, s12

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
John Holland Group Pty Ltd v Commissioner of Taxation [2015] FCAFC 82; (2015) 232 FCR 59; (2015) 321 ALR 530; 99 ATR 73 Federal Court of Australia Australia - Commonwealth 11 Jun 2015 AustLII flag 15
Hancox v Commissioner of Taxation [2013] FCA 735; (2013) 214 FCR 25; (2013) 95 ATR 574 Federal Court of Australia Australia - Commonwealth 29 Jul 2013 AustLII flag 5
Fardell v FCT [2011] AATA 725; [2011] ATC 10-208; (2011) 85 ATR 812 Administrative Appeals Tribunal Australia 19 Oct 2011 AustLII flag 8
Commissioner of Taxation v Day [2008] HCA 53; (2008) 236 CLR 163; 250 ALR 388; (2008) 83 ALJR 68; (2008) 70 ATR 14; [2008] ATC 20-064 High Court of Australia Australia - Commonwealth 12 Nov 2008 AustLII flag 88
Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93; (2001) 177 ALR 270; (2001) 75 ALJR 442; 46 ATR 228 High Court of Australia Australia - Commonwealth 8 Feb 2001 AustLII flag 118
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 flag 95
Roads and Traffic Authority of New South Wales v Commissioner of Taxation [1993] FCA 445 Federal Court of Australia Australia - Commonwealth circa 1993 AustLII flag 10
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
Commissioner of Taxation v Cooper [1991] FCA 190; (1991) 29 FCR 177; 99 ALR 703; (1991) 21 ATR 1616 Federal Court of Australia Australia - Commonwealth 9 May 1991 AustLII flag 160
East Finchley Pty Ltd v FCT [1989] FCA 481; 90 ALR 457; (1989) 20 ATR 1623; 19 ALD 85 Federal Court of Australia Australia - Commonwealth 24 Nov 1989 AustLII flag 77
Minister for Immigration & Multicultural Affairs v Hughes [1989] FCA 325; 20 ATR 742 Federal Court of Australia Australia - Commonwealth 18 Aug 1989 AustLII flag 18
Commissioner of Taxation v Toms, AJ [1989] FCA 153 Federal Court of Australia Australia - Commonwealth 8 May 1989 AustLII flag 7
FCT v Charlton (1984) 71 FLR 107; (1984) 15 ATR 711 Australia circa 1984 Legal Online / Westlaw flag 8
FCT v Forsyth [1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340 High Court of Australia Australia - Commonwealth 1 Apr 1981 AustLII flag 97
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 flag 49
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Handley v FCT [1981] HCA 16; (1981) 148 CLR 182; 34 ALR 275; 55 ALJR 345; 11 ATR 644 High Court of Australia Australia - Commonwealth 1 Aug 1928 AustLII flag 115
Ricketts v Colquhoun (1925) 1 KB 725; [1926] AC 1; 10 Tax Cas 118 United Kingdom circa 1925 LexisNexis / Westlaw flag 48
Taxation, Commissioner of (Cth) v Toms 20 ATR 466 Australia Legal Online / Westlaw flag 10

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