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Commissioner of Taxation v Genys     32

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses?	[2021] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses?	[2021] ATOTR TR2021/1	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
Eastern Van Services Pty Ltd v Victorian WorkCover Authority	[2019] VSC 581	Supreme Court of Victoria	Australia - Victoria	28 Aug 2019	AustLII		3
Walker and FCT	[2017] AATA 324; (2017) 105 ATR 186; [2017] ATC 10-449	Administrative Appeals Tribunal	Australia	14 Mar 2017	AustLII		1
Hill and Commissioner of Taxation (Taxation)	[2016] AATA 514	Administrative Appeals Tribunal	Australia	21 Jul 2016	AustLII		1
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
John Holland Group Pty Ltd v Commissioner of Taxation	[2014] FCA 1332	Federal Court of Australia	Australia - Commonwealth	10 Dec 2014	AustLII		1
Commissioner of Taxation v Payne	[1999] FCA 320; (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480	Federal Court of Australia	Australia - Commonwealth	30 Mar 1999	AustLII		8
Gaydon and Deputy Commissioner of Taxation	[1998] AATA 875; 40 ATR 1135	Administrative Appeals Tribunal	Australia	19 Oct 1998	AustLII
Andrew Payne v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 758	Federal Court of Australia	Australia - Commonwealth	2 Jul 1998	AustLII
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions	[1998] ATOTR TR98/14	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions	[1998] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 163; (1997) 46 ALD 718; 36 ATR 1001	Administrative Appeals Tribunal	Australia	16 May 1997	AustLII		2
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions	[1995] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions	[1995] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/19 - Income tax: airline industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR 19	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions	[1995] ATOTR 22	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/34 - Income tax: employees carrying out itinerant work - deductions, allowances and reimbursements for transport expenses	[1995] ATOTR 34	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/12 - Income tax: employee factory workers - allowances, reimbursements and work-related deductions	[1995] ATOTR 12	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/12 - Income tax: employee factory workers - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/12	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/15	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/19 - Income tax: airline industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/19	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions	[1995] ATOTR TR95/22	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/34 - Income tax: employees carrying out itinerant work - deductions, allowances and reimbursements for transport expenses	[1995] ATOTR TR95/34	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions	[1995] ATOTR TR95/13	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/14 - Income tax: employee teachers - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/14	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
FCT v Edwards	[1994] FCA 1051; (1994) 49 FCR 318; (1994) 28 ATR 87	Federal Court of Australia	Australia - Commonwealth	29 Apr 1994	AustLII		53
TD 94/17 - Income tax: where a taxi driver travels between his/her principal place of residence and the collection point of a taxi, are the costs of travel deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?	[1994] ATOTD 17	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TD 94/17 - Income tax: where a taxi driver travels between his/her principal place of residence and the collection point of a taxi, are the costs of travel deductible under subsection 51(1) of the Income Tax Assessment Act 1936 ?	[1994] ATOTD TD94/17	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
It 2543 - Income Tax : Transport Allowances : Deductibility of Expenses Incurred in Travelling Between Home and Work	[1989] ATOITR IT2543	Australian Taxation Office	Australia - Commonwealth	5 Jul 1989	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Commissioner of Taxation v Payne - Deductibility of Travel Expenses: Is Australia Moving from Global to a Schedular Income Tax"	(2001) 25 Melbourne University Law Review 495	Stewart, Miranda	Australia	circa 2001	AustLII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Penhallurick	(1983) 51 ALR 589		Australia	circa 1983	LexisNexis AU		14
Allen v Vehicle Builders Employees' Federation of Australia	[1977] FCA 8; 16 ALR 69; (1977) 30 FLR 263	Federal Court of Australia	Australia - Commonwealth	26 Aug 1977	AustLII		4
R v Watson; Ex parte Armstrong	[1976] HCA 39; (1976) 136 CLR 248; [1976] FLC 90-059; 9 ALR 551; (1976) 50 ALJR 778; (1976) 1 Fam LR 11	High Court of Australia	Australia - Commonwealth	3 Aug 1976	AustLII		925
Fell v Vale (No 2)	[1974] VicRp 19; [1974] VR 134		Australia - Victoria	11 Sep 1973	AustLII		6
Kane v McClelland	[1962] HCA 26; (1962) 111 CLR 518; [1962] ALR 822; 36 ALJR 39	High Court of Australia	Australia - Commonwealth	25 May 1962	AustLII		9
Blakey and Findley v Elliott	[1929] ArgusLawRp 11; (1929) 41 CLR 502; 35 ALR 86	Argus Law Reports	Australia	13 Mar 1929	AustLII		1