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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    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		849
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		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		160
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		118
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		115
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		97
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
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		88
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		77
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		49
Ricketts v Colquhoun	(1925) 1 KB 725; [1926] AC 1; 10 Tax Cas 118		United Kingdom	circa 1925	LexisNexis / Westlaw		48
Minister for Immigration & Multicultural Affairs v Hughes	[1989] FCA 325; 20 ATR 742	Federal Court of Australia	Australia - Commonwealth	18 Aug 1989	AustLII		18
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		15
Roads and Traffic Authority of New South Wales v Commissioner of Taxation	[1993] FCA 445	Federal Court of Australia	Australia - Commonwealth	circa 1993	AustLII		10
Taxation, Commissioner of (Cth) v Toms	20 ATR 466		Australia	circa 1993	Legal Online / Westlaw		10
Fardell v FCT	[2011] AATA 725; [2011] ATC 10-208; (2011) 85 ATR 812	Administrative Appeals Tribunal	Australia	19 Oct 2011	AustLII		8
FCT v Charlton	(1984) 71 FLR 107; (1984) 15 ATR 711		Australia	circa 1984	Legal Online / Westlaw		8
Commissioner of Taxation v Toms, AJ	[1989] FCA 153	Federal Court of Australia	Australia - Commonwealth	8 May 1989	AustLII		7
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		5