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Minister for Immigration & Multicultural Affairs v Hughes 18

[1989] FCA 325; 20 ATR 742

Federal Court of Australia

Australia - Commonwealth

18th August, 1989

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
FCT v Macquarie Bank Ltd	[2013] FCAFC 13; (2013) 210 FCR 164; 88 ATR 708; [2013] ATC 20-373	Federal Court of Australia	Australia - Commonwealth	15 Feb 2013	AustLII		17
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
Lansen v Northern Territory	[2004] FCAFC 257; 138 FCR 563; 211 ALR 365	Federal Court of Australia	Australia - Commonwealth	14 Sep 2004	AustLII		4
Mimic, Danica	[2001] MRTA 988	Migration Review Tribunal	Australia	14 Mar 2001	AustLII		1
TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances	[2021] ATOTR TR2021/4	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
TR 2021/4 - Income tax and fringe benefits tax: employees: accommodation and food and drink expenses, travel allowances, and living-away-from-home allowances	[2021] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
Lam, Pui Ching	[2002] MRTA 2112	Migration Review Tribunal	Australia	22 Apr 2002	AustLII
Var, Neang	[2002] MRTA 2108	Migration Review Tribunal	Australia	22 Apr 2002	AustLII
Cao, Zhi	[2002] MRTA 1203	Migration Review Tribunal	Australia	5 Mar 2002	AustLII
Bei, Nian Yi	[2001] MRTA 5117	Migration Review Tribunal	Australia	1 Nov 2001	AustLII
Fernandes, Rui Alberto	[2001] MRTA 3398	Migration Review Tribunal	Australia	26 Jul 2001	AustLII
Nguyen, Kim Hoang	[2001] MRTA 2235	Migration Review Tribunal	Australia	28 May 2001	AustLII
Cao, Yin Ying	[2001] MRTA 1534	Migration Review Tribunal	Australia	17 Apr 2001	AustLII
Dao, Thi Kim Yen	[2001] MRTA 1380	Migration Review Tribunal	Australia	5 Apr 2001	AustLII
Phan, Khac Thanh	[2001] MRTA 1157	Migration Review Tribunal	Australia	27 Mar 2001	AustLII
Mimic, Danica	[2000] MRTA 988	Migration Review Tribunal	Australia	14 Mar 2001	AustLII
Adamas, Barbara Elzbieta	[2001] MRTA 705	Migration Review Tribunal	Australia	27 Feb 2001	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law"	(2003) 27 Melbourne University Law Review 770	Pagone, G T	Australia	circa 2003	AustLII		3

Legislation Cited

Legislation Name	Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)	s30, s31, s72, s136
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)	s81
Fringe Benefits Tax (Miscellaneous Provisions) Act 1986 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Var, Neang	[2002] MRTA 2108	Migration Review Tribunal	Australia	22 Apr 2002	AustLII
Cao, Zhi	[2002] MRTA 1203	Migration Review Tribunal	Australia	5 Mar 2002	AustLII
Bei, Nian Yi	[2001] MRTA 5117	Migration Review Tribunal	Australia	1 Nov 2001	AustLII
Fernandes, Rui Alberto	[2001] MRTA 3398	Migration Review Tribunal	Australia	26 Jul 2001	AustLII
Nguyen, Kim Hoang	[2001] MRTA 2235	Migration Review Tribunal	Australia	28 May 2001	AustLII
Cao, Yin Ying	[2001] MRTA 1534	Migration Review Tribunal	Australia	17 Apr 2001	AustLII
Dao, Thi Kim Yen	[2001] MRTA 1380	Migration Review Tribunal	Australia	5 Apr 2001	AustLII
Phan, Khac Thanh	[2001] MRTA 1157	Migration Review Tribunal	Australia	27 Mar 2001	AustLII
Mimic, Danica	[2000] MRTA 988	Migration Review Tribunal	Australia	14 Mar 2001	AustLII
Adamas, Barbara Elzbieta	[2001] MRTA 705	Migration Review Tribunal	Australia	27 Feb 2001	AustLII

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