TR 95/11 - Income tax: hospitality industry employees - allowances, reimbursements and work-related deductions

[1995] ATOTR TR95/11

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)
Taxation Laws Amendment Act (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
Re Taxation Appeals	[1994] AATA 315; (1994) 29 ATR 1232	Administrative Appeals Tribunal	Australia	28 Oct 1994	AustLII	31
NT93/192 and Commissioner of Taxation	[1994] AATA 602; (1994) 29 ATR 1077	Administrative Appeals Tribunal	Australia	18 Aug 1994	AustLII	34
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
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
Re Taxation Appeals	[1991] AATA 197; (1991) 22 ATR 3402	Administrative Appeals Tribunal	Australia	28 Aug 1991	AustLII	35
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
QT90/148 and Commissioner of Taxation	[1991] AATA 346; (1991) 22 ATR 3037	Administrative Appeals Tribunal	Australia	9 Jan 1991	AustLII	34
FCT v Forsyth	[1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340	High Court of Australia	Australia - Commonwealth	1 Apr 1981	AustLII	97
FCT v Smith	[1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428	High Court of Australia	Australia - Commonwealth	20 Feb 1981	AustLII	188
FCT v Faichney	[1972] HCA 67; (1972) 129 CLR 38; 47 ALJR 35; 3 ATR 435	High Court of Australia	Australia - Commonwealth	15 Dec 1972	AustLII	73
Lodge v FCT	[1972] HCA 49; (1972) 128 CLR 171; 3 ATR 254; 46 ALJR 575	High Court of Australia	Australia - Commonwealth	16 Oct 1972	AustLII	108
FCT v Hatchett	[1971] HCA 47; (1971) 125 CLR 494; (1971) 45 ALJR 565; 2 ATR 557	High Court of Australia	Australia - Commonwealth	22 Oct 1971	AustLII	127
FCT v Finn	[1961] HCA 61; (1961) 106 CLR 60; [1962] ALR 173; 12 ATD 348; (1961) 8 AITR 406; 35 ALJR 293; 12 AID 348	High Court of Australia	Australia - Commonwealth	circa 1961	AustLII	168
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
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII	173
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII	313
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
Handley v FCT	[1981] HCA 16; (1981) 148 CLR 182; 34 ALR 275; 55 ALJR 345; 11 ATR 644	High Court of Australia	Australia - Commonwealth	1 Aug 1928	AustLII	115
Penn v Spiers & Pond Ltd	[1908] UKLawRpKQB 29; [1908] 1 KB 766		United Kingdom	24 Feb 1908	CommonLII	20
Fullerton v FCT	(1991) 32 FCR 486; (1991) 22 ATR 757	Federal Court of Australia	Australia	circa 1991	Legal Online / Westlaw	25
FCT v Maddalena	(1971) 2 ATR 541; (1971) 45 ALJR 426		Australia	circa 1971	Legal Online / Westlaw	135
Great Western Railway Co v Helps	[1918] AC 141		United Kingdom	circa 1918	LexisNexis / Westlaw	18
Jayatilake v FCT	(1991) 101 ALR 11; (1991) 22 ATR 125		Australia	circa 1991	LexisNexis AU	37
Commissioner of Taxation v Vogt	[1975] 1 NSWLR 194; 5 ATR 274		Australia - New South Wales	circa 1975	LexisNexis AU	52
Thomas v FCT	[1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397		Australia	circa 1972	LexisNexis AU	131
Cases Nos 258-259/1979 (Caffrey v Commissioner of Taxation (Cth)) (Public Hearing)	25 CTBR (NS) 658		Australia	circa 1979		20
27 CTBR (NS) Case 113	27 CTBR (NS) Case 113		Australia			35
Cases Nos B 100/1982; B 3/1983	26 CTBR (NS) 522		Australia	circa 1983		32
27 CTBR (NS) Case 109	27 CTBR (NS) Case 109		Australia	circa 1983		34
Case No M 208/1983	27 CTBR (NS) 867		Australia	circa 1983		38
27 CTBR (NS) Case 104	27 CTBR (NS) Case 104		Australia			34
Case No B 211/1979	24 CTBR (NS) 234		Australia	circa 1979		32
26 CTBR (NS) Case 75	26 CTBR (NS) Case 75		Australia			30
26 CTBR (NS) Case 55	26 CTBR (NS) Case 55		Australia			34
Case No 184/1982 (Public Hearing Mercier v Commissioner of Taxation (Cth))	26 CTBR (NS) 696		Australia	circa 1982		2
25 CTBR (NS) Case 90	25 CTBR (NS) Case 90		Australia			20
Calvert v Wainwright	(1947) 27 Tax Cas 475		United Kingdom	circa 1947		4
25 CTBR (NS) Case 43	25 CTBR (NS) Case 43		Australia	circa 1947		30
27 CTBR (NS) Case 124	27 CTBR (NS) Case 124		Australia	circa 1947		34
24 CTBR (NS) Case 29	24 CTBR (NS) Case 29		Australia			34
Case No B 247/1980	24 CTBR (NS) 915		Australia	circa 1980		29
24 CTBR (NS) Case 114	24 CTBR (NS) Case 114		Australia			33
Case No 293/1983	27 CTBR (NS) 913		Australia	circa 1983		35
22 CTBR (NS) Case 21	22 CTBR (NS) Case 21		Australia			11
[2027] TR 92/8	[2027] TR 92/8					28
22 CTBR (NS) 178	22 CTBR (NS) 178		Australia			20
Case No B 162/1982	27 CTBR (NS) 836		Australia	circa 1982		37
14 CTBR (NS) 306	14 CTBR (NS) 306		Australia			34
14 CTBR (NS) Case 56	14 CTBR (NS) Case 56		Australia			34
Case No 142/1983	27 CTBR (NS) 981		Australia	circa 1983		28
Case No M 37/1981	25 CTBR (NS) 305		Australia	circa 1981		32

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