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Re Taxation Appeals 2

[1991] AATA 182; 22 ATR 3351

Administrative Appeals Tribunal

Australia

7th August, 1991

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
TD 94/14 - Fringe Benefits Tax: does the payment of a 'location allowance' to an employee by an employer constitute the provision of a 'living-away-from-home allowance benefit' under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?	[1994] ATOTD TD94/14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TD 94/14 - Fringe Benefits Tax: does the payment of a 'location allowance' to an employee by an employer constitute the provision of a 'living-away-from-home allowance benefit' under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?	[1994] ATOTD 14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII

Legislation Cited

Legislation Name	Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)	s30, s136
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Lord Campbell R v Hammond	(1852) 17 QBD 772; (1852) 117 ER 14771	Queen's Bench	United Kingdom	circa 1852	LexisNexis / Westlaw		2
8 Sec 30	8 SEC 30		United States				3
7 Sec 23l	7 SEC 23L		United States				1

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