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TR 2001/10 - Income tax: fringe benefits tax and superannuation guarantee: salary sacrifice arrangements    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
McLean v Commissioner of Taxation (No 2)	(1997) 78 FCR 140; (1997) 37 ATR 52	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		11
Newcastle Club Ltd v Commissioner of Taxation	(1994) 53 FCR 1; (1994) 29 ATR 216	Federal Court of Australia	Australia	circa 1994	Legal Online / Westlaw		10
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
Repatriation Commission v Bushell	[1991] FCA 185; (1991) 29 FCR 93; (1991) 99 ALR 479; (1991) 13 AAR 176; (1991) 23 ALD 13; 21 ATR 1606	Federal Court of Australia	Australia - Commonwealth	3 May 1991	AustLII		78
Temple Wholesale Flower Supplies Pty Ltd v Commissioner of Taxation (Cth)	(1990) 21 ATR 556		Australia	circa 1990	Legal Online / Westlaw		2
Lend Lease Corporation Ltd v FCT	(1990) 95 ALR 427; (1990) 21 ATR 402		Australia	circa 1990	LexisNexis AU		20
Poletti v Ecob (No 2)	[1989] FCA 779; (1989) 91 ALR 381; (1989) 31 IR 321	Federal Court of Australia	Australia - Commonwealth	circa 1989	AustLII		110
NT87/1594 and Commissioner of Taxation	[1988] AATA 73; (1988) 19 ATR 3336	Administrative Appeals Tribunal	Australia	4 Mar 1988	AustLII		4
TT87/118-120 and Commissioner of Taxation	[1988] AATA 19; (1988) 19 ATR 3081	Administrative Appeals Tribunal	Australia	15 Jan 1988	AustLII		2
FCT v P Iori & Sons Pty Ltd	[1987] FCA 297; (1987) 15 FCR 363; 82 ALR 442; (1987) 19 ATR 201	Federal Court of Australia	Australia - Commonwealth	4 Sep 1987	AustLII		18
Case No M 280/1981	(1984) 27 CTBR (NS) 604		Australia	circa 1984			2
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII		155
Cooke and Sherden	[1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696	Federal Court of Australia	Australia - Commonwealth	16 Apr 1980	AustLII		59
Brent v FCT	[1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557	High Court of Australia	Australia - Commonwealth	26 Oct 1971	AustLII		81
Constable v FCT	[1952] HCA 64; (1952) 86 CLR 402; [1953] ALR 84; (1952) 10 ATD 93; (1952) 5 AITR 371	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII		32
FCT v Steeves Agnew & Co (Vic) Pty Ltd	[1951] HCA 26; (1951) 82 CLR 408; [1952] ALR 29; (1951) 9 ATD 259	High Court of Australia	Australia - Commonwealth	1 Jun 1951	AustLII		49
Gair v FCT	[1944] HCA 29; (1944) 71 CLR 388; [1944] ALR 394; (1944) 7 ATD 443	High Court of Australia	Australia - Commonwealth	6 Nov 1944	AustLII		6
Kilminster v Sun Newspapers Ltd	[1931] HCA 37; (1931) 46 CLR 284	High Court of Australia	Australia - Commonwealth	23 Nov 1931	AustLII		55
Alexander Tennant v Robert Sinclair Smith	[1892] UKHL 1; (1892) 3 Tax Cas 158; [1892] AC 150	House of Lords	United Kingdom	14 Mar 1892	BAILII		20
144 CLR 627-628	144 CLR 627-628; 11 ATR 512; 81 ATC 4036-7		Australia - Commonwealth		Legal Online / Westlaw		2
144 CLR 624	144 CLR 624		Australia - Commonwealth		Legal Online / Westlaw		2
82 CLR 421-2	82 CLR 421-2; 9 ATD 266-7		Australia - Commonwealth		Legal Online / Westlaw		2
82 CLR 416-9	82 CLR 416-9; 9 ATD 263-5		Australia - Commonwealth		Legal Online / Westlaw		2
82 CLR 414-6	82 CLR 414-6		Australia - Commonwealth		Legal Online / Westlaw		2
82 CLR 421; 9 Atd 266	82 CLR 421; 9 ATD 266		Australia - Commonwealth		Legal Online / Westlaw		2
82 CLR 420	82 CLR 420; 9 ATD 266		Australia - Commonwealth		Legal Online / Westlaw		2
82 CLR 414	82 CLR 414; 9 ATD 262		Australia - Commonwealth		Legal Online / Westlaw		2
11 Atr 509-510	11 ATR 509-510		Australia		Legal Online / Westlaw		2
9 Atd 262-4	9 ATD 262-4		Australia				2