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TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear   flag 

[1997] ATOTR 12
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Act 1986 (Cth) s1, s8
Income Tax Assessment Act 1936 (Cth) s1, s6, s8, s51AH
Taxation Administration Act 1953 (Cth) s5, s34

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
VT95/313 and Commissioner of Taxation [1996] AATA 441; (1996) 34 ATR 1098 Administrative Appeals Tribunal Australia 6 Dec 1996 AustLII flag 6
Mansfield v FCT [1995] FCA 1008; (1996) 31 ATR 367 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 26
NT93/192 and Commissioner of Taxation [1994] AATA 602; (1994) 29 ATR 1077 Administrative Appeals Tribunal Australia 18 Aug 1994 AustLII flag 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 flag 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 flag 95
AAT Case 8658 (1993) 25 ATR 1115 Australia circa 1993 Legal Online / Westlaw flag 6
AAT Case 8858 (1993) 26 ATR 1181 Australia circa 1993 Legal Online / Westlaw flag 6
Taxation, Commissioner of (Cth) v Edwards (1993) 119 ALR 375; (1993) 27 ATR 293 Australia circa 1993 LexisNexis AU flag 9
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 flag 160
NT86/7885-7 and Commissioner of Taxation [1988] AATA 272; (1988) 19 ATR 3872 Administrative Appeals Tribunal Australia 9 Sep 1988 AustLII flag 4
AT87/223 and Commissioner of Taxation [1988] AATA 159; (1988) 19 ATR 3504 Administrative Appeals Tribunal Australia 20 May 1988 AustLII flag 6
Case No M 208/1983 27 CTBR (NS) 867 Australia circa 1983 flag 38
Mallalieu v Drummond (Inspector of Taxes) [1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380 United Kingdom circa 1983 LexisNexis / Westlaw flag 70
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 flag 127
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 flag 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 flag 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 flag 849
187-188 Atr 1625-1626 187-188 ATR 1625-1626 Australia circa 1993 Legal Online / Westlaw flag 2
427 Atr 1083 427 ATR 1083 Australia circa 1993 Legal Online / Westlaw flag 4
27 CTBR (NS) Case 109 27 CTBR (NS) Case 109 Australia circa 1993 flag 34
24 CTBR (NS) Case 3 24 CTBR (NS) Case 3 Australia circa 1993 flag 2
24 CTBR (NS) 13 24 CTBR (NS) 13 Australia circa 1993 flag 2
22 CTBR (NS) Case 21 22 CTBR (NS) Case 21 Australia flag 11
22 CTBR (NS) 178 22 CTBR (NS) 178 Australia flag 20
20 CTBR (NS) Case 87 20 CTBR (NS) Case 87 Australia flag 4
20 CTBR (NS) Case 56 20 CTBR (NS) Case 56 Australia flag 2
20 CTBR (NS) Case 50 20 CTBR (NS) Case 50 Australia flag 2
20 CTBR (NS) 918 20 CTBR (NS) 918 Australia flag 4
20 CTBR (NS) 534 20 CTBR (NS) 534 Australia flag 4
20 CTBR (NS) 504 20 CTBR (NS) 504 Australia flag 2
15 CTBR (NS) Case 24 15 CTBR (NS) Case 24 Australia flag 4
15 CTBR (NS) 161 15 CTBR (NS) 161 Australia flag 7
14 CTBR (NS) Case 56 14 CTBR (NS) Case 56 Australia flag 34
14 CTBR (NS) 306 14 CTBR (NS) 306 Australia flag 34
12 CTBR (NS) 622 12 CTBR (NS) 622 Australia flag 4
7 CTBR (NS) Case 54 7 CTBR (NS) Case 54 Australia flag 2
7 CTBR (NS) 419 7 CTBR (NS) 419 Australia flag 2

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