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

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
AAT Case 9654	[1994] AATA 583; (1994) 29 ATR 1031	Administrative Appeals Tribunal	Australia	5 Aug 1994	AustLII	11
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
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII	412
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
Jayatilake v FCT	(1991) 101 ALR 11; (1991) 22 ATR 125		Australia	circa 1991	LexisNexis AU	37
Commissioner of Taxation v Genys	[1987] FCA 20; (1987) 17 FCR 495; 77 ALR 527; (1987) 19 ATR 356	Federal Court of Australia	Australia - Commonwealth	4 Feb 1987	AustLII	32
Tribunal Case 68	(1987) 18 ATR 3491		Australia	circa 1987	Legal Online / Westlaw	8
TT86/501 and Commissioner of Taxation	[1986] AATA 406; (1986) 18 ATR 3093	Administrative Appeals Tribunal	Australia	10 Dec 1986	AustLII	8
NT85/128-129 and NT85/137 and Commissioner of Taxation	[1986] AATA 7; (1987) 18 ATR 3181	Administrative Appeals Tribunal	Australia	19 Jan 1986	AustLII	13
Case No 142/1983	27 CTBR (NS) 981		Australia	circa 1983		28
Case No 139/1983	27 CTBR (NS) 944		Australia	circa 1983		6
Case No 253/1983	27 CTBR (NS) 523		Australia	circa 1983		6
Case No 293/1983	27 CTBR (NS) 913		Australia	circa 1983		35
Case No M 208/1983	27 CTBR (NS) 867		Australia	circa 1983		38
Cases Nos B 100/1982; B 3/1983	26 CTBR (NS) 522		Australia	circa 1983		32
Case No B15/1982	26 CTBR (NS) 416		Australia	circa 1982		32
Case No B 162/1982	27 CTBR (NS) 836		Australia	circa 1982		37
Case No 5/1982	26 CTBR (NS) 365		Australia	circa 1982		32
Case No M 37/1981	25 CTBR (NS) 305		Australia	circa 1981		32
Case No M 99/1981	25 CTBR (NS) 696		Australia	circa 1981		28
Case No B 211/1979	24 CTBR (NS) 234		Australia	circa 1979		32
Taxation, Commissioner of (Cth) v Wiener	(1978) 8 ATR 335		Australia	circa 1978	Legal Online / Westlaw	17
FCT v Collings	(1976) 10 ALR 475; 6 ATR 476; 76 ATC 4,254		Australia	circa 1976	LexisNexis AU	32
Taylor v Provan	[1975] AC 194; 49 Tax Cas 579		United Kingdom	circa 1975	LexisNexis / Westlaw	44
Commissioner of Taxation v Vogt	[1975] 1 NSWLR 194; 5 ATR 274		Australia - New South Wales	circa 1975	LexisNexis AU	52
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
Horton v Young	(1972) 1 Ch 157; 47 Tax Cas 60	Court of Chancery	United Kingdom	circa 1972	LexisNexis / Westlaw	26
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 Maddalena	(1971) 2 ATR 541; (1971) 45 ALJR 426		Australia	circa 1971	Legal Online / Westlaw	135
Owen v Pook	[1970] AC 244; (1969) 2 All ER 1; 45 Tax Cas 571		United Kingdom	circa 1970	LexisNexis / Westlaw	41
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
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
[2027] TR 92/8	[2027] TR 92/8			circa 1956		28
27 CTBR (NS) Case 124	27 CTBR (NS) Case 124		Australia	circa 1956		34
27 CTBR (NS) Case 118	27 CTBR (NS) Case 118		Australia	circa 1956		6
27 CTBR (NS) Case 113	27 CTBR (NS) Case 113		Australia	circa 1956		35
27 CTBR (NS) Case 109	27 CTBR (NS) Case 109		Australia	circa 1956		34
27 CTBR (NS) Case 104	27 CTBR (NS) Case 104		Australia	circa 1956		34
27 CTBR (NS) Case 59	27 CTBR (NS) Case 59		Australia			4
26 CTBR (NS) Case 75	26 CTBR (NS) Case 75		Australia			30
26 CTBR (NS) Case 55	26 CTBR (NS) Case 55		Australia			34
26 CTBR (NS) Case 47	26 CTBR (NS) Case 47		Australia			32
25 CTBR (NS) Case 94	25 CTBR (NS) Case 94		Australia			26
25 CTBR (NS) Case 43	25 CTBR (NS) Case 43		Australia			30
24 CTBR (NS) Case 114	24 CTBR (NS) Case 114		Australia	circa 1956		33
24 CTBR (NS) Case 29	24 CTBR (NS) Case 29		Australia			34
22 CTBR (NS) 178	22 CTBR (NS) 178		Australia			20
17 CTBR (NS) Case 44	17 CTBR (NS) Case 44		Australia			14
17 CTBR (NS) 296	17 CTBR (NS) 296		Australia			10
Taxation, Commissioner of (Cth) v Ballesty	15 ALR 522; 7 ATR 411		Australia		LexisNexis AU	7
14 CTBR (NS) Case 56	14 CTBR (NS) Case 56		Australia			34
14 CTBR (NS) 306	14 CTBR (NS) 306		Australia			34

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