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TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hiremani and Commissioner of Taxation (Taxation)	[2020] AATA 1653	Administrative Appeals Tribunal	Australia	5 Jun 2020	AustLII		2
Reany and Commissioner of Taxation	[2016] AATA 672	Administrative Appeals Tribunal	Australia	1 Sep 2016	AustLII		3
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
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
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
Crestani and Commissioner of Taxation	[1998] AATA 612; (1998) 40 ATR 1037	Administrative Appeals Tribunal	Australia	11 Aug 1998	AustLII		9
Re Taxation Appeals	[1994] AATA 315; (1994) 29 ATR 1232	Administrative Appeals Tribunal	Australia	28 Oct 1994	AustLII		31
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
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
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
Fullerton v FCT	(1991) 32 FCR 486; (1991) 22 ATR 757	Federal Court of Australia	Australia	circa 1991	Legal Online / Westlaw		25
Fullerton, LW v Commissioner of Taxation	[1991] FCA 702	Federal Court of Australia	Australia - Commonwealth	circa 1991	AustLII		2
Commissioner of Taxation v Toms, AJ	[1989] FCA 153	Federal Court of Australia	Australia - Commonwealth	8 May 1989	AustLII		7
NT87/3317 and Commissioner of Taxation	[1988] AATA 209	Administrative Appeals Tribunal	Australia	1 Jul 1988	AustLII		2
NT87/6308 and Commissioner of Taxation	[1988] AATA 212; 19 ATR 3655	Administrative Appeals Tribunal	Australia	1 Jul 1988	AustLII		3
ST86/31-32 and Commissioner of Taxation	[1987] AATA 699	Administrative Appeals Tribunal	Australia	26 Jun 1987	AustLII		2
Commissioner of Taxation v Genys	[1987] FCA 20; (1987) 17 FCR 495; 77 ALR 527; (1987) 19 ATR 356	Federal Court of Australia	Australia - Commonwealth	4 Feb 1987	AustLII		32
NT85/128-129 and Commissioner of Taxation	[1987] AATA 495	Administrative Appeals Tribunal	Australia	19 Jan 1987	AustLII		2
Commissioner of Taxation v Genys, HM	[1987] FCA 520	Federal Court of Australia	Australia - Commonwealth	circa 1987	AustLII		2
NT85/128-129 and NT85/137 and Commissioner of Taxation	[1986] AATA 7; (1987) 18 ATR 3181	Administrative Appeals Tribunal	Australia	19 Jan 1986	AustLII		13
Stevens v Brodribb Sawmilling Co Pty Ltd	[1986] HCA 1; (1986) 160 CLR 16; 63 ALR 513; (1986) 60 ALJR 194; [1986] Aust Torts Reports 80-000; [1986] ACL 36085	High Court of Australia	Australia - Commonwealth	circa 1986	AustLII		1561
Commissioner of Taxation of Australia v Charlton, Robert Ewing Scott	[1984] VICSC 297	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	circa 1984	AustLII		2
Case No M 78/1981	(1982) 25 CTBR (NS) 808		Australia	circa 1982			2
FCT v Collings	(1976) 10 ALR 475; 6 ATR 476; 76 ATC 4,254		Australia	circa 1976	LexisNexis AU		32
Commissioner of Taxation v Vogt	[1975] 1 NSWLR 194; 5 ATR 274		Australia - New South Wales	circa 1975	LexisNexis AU		52
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		335
Newsom v Robertson	[1952] 2 All ER 728; (1952) 33 Tax Cas 542		United Kingdom	circa 1952	LexisNexis		11
[1952] 2 TLR 636	[1952] 2 TLR 636		United Kingdom	circa 1952	LexisNexis		2
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
Amalgamated Zinc (De Bavay's) Ltd v FCT	[1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342	High Court of Australia	Australia - Commonwealth	19 Dec 1935	AustLII		224
[2027] TR 93/30	[2027] TR 93/30			circa 1936			2
Taxation, Commissioner of (Cth) v Toms	20 ATR 466		Australia	circa 1936	Legal Online / Westlaw		10