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Re Tubemakers of Australia Ltd v Commissioner of Taxation   flag  10

[1993] FCA 175; (1993) 25 ATR 183
Federal Court of Australia
Australia - Commonwealth
21st April, 1993

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
GDGR and Commissioner of Taxation [2020] AATA 766 Administrative Appeals Tribunal Australia 30 Mar 2020 AustLII flag 2
Douglas v Commissioner of Taxation [2020] AATA 494 Administrative Appeals Tribunal Australia 13 Mar 2020 AustLII flag 3
TR 2013/5 - Income tax: when a superannuation income stream commences and ceases [2013] ATOTR TR2013/5 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TR 2013/5 - Income tax: when a superannuation income stream commences and ceases [2013] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TD 2006/54 - Income tax: how does a taxpayer work out the amount to be included in assessable income under section 27H of the Income Tax Assessment Act 1936 for a superannuation pension or annuity that is payable in a foreign currency? [2006] ATOTD 54 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TD 2006/54 - Income tax: how does a taxpayer work out the amount to be included in assessable income under section 27H of the Income Tax Assessment Act 1936 for a superannuation pension or annuity that is payable in a foreign currency? [2006] ATOTD TD2006/54 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 95/24 - Income tax: deductibility of fringe benefits tax [1995] ATOTR 24 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/24 - Income tax: deductibility of fringe benefits tax [1995] ATOTR TR95/24 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
Commissioner of Taxation v Douglas [2020] FCAFC 220; (2020) 282 FCR 204 Federal Court of Australia Australia - Commonwealth 4 Dec 2020 AustLII flag 13
Caelli Constructions (Vic) Pty Ltd v Commissioner of Taxation [2005] FCA 1467; (2005) 147 FCR 449; (2005) 60 ATR 542 Federal Court of Australia Australia - Commonwealth 17 Oct 2005 AustLII flag 11

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Act 1986 (Cth) s5
Fringe Benefits Tax Assessment Act 1986 (Cth) s136
Income Tax Assessment Act 1936 (Cth)
Act (Cth) s20, s26
Pay-roll Tax Act 1941 (Cth) s45, s66, s67, s136

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Smith v FCT [1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539 High Court of Australia Australia - Commonwealth circa 1987 AustLII flag 170
Mutual Acceptance Co Ltd v FCT [1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506 High Court of Australia Australia - Commonwealth 4 Dec 1944 AustLII flag 124
Scott v C of T (NSW) [1935] SR (NSW) 215 Supreme Court of New South Wales Australia - New South Wales circa 1935 flag 6

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