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Taxpayer and Commissioner of Taxation

[2006] AATA 1013

Administrative Appeals Tribunal

Australia

28th November, 2006

Legislation Cited

Legislation Name	Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)	s20, s23, s24, s25, s57, s72, s73, s74
Income Tax Assessment Act 1936 (Cth)	s23L, s170
The Act (Cth)	s5

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Austin Distributors Pty Ltd v FCT	(1964) 13 ATD 429		Australia	circa 1964			21
Australasian Jam Co Pty Ltd v FCT	[1953] HCA 52; (1953) 88 CLR 23; [1953] ALR 855; 10 ATD 217; 5 AITR 566	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		87
Commissioner of Taxation (Cth) v Riverside Road Lodge Pty Ltd (In Liq)	[1990] FCA 205; (1990) 23 FCR 305; 94 ALR 345; (1990) 21 ATR 499	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		58
Commissioner of Taxation v Swan Brewery Co Ltd	[1991] FCA 463; (1991) 30 FCR 553; (1991) 22 ATR 295	Federal Court of Australia	Australia - Commonwealth	2 Oct 1991	AustLII		13
FCT v Broken Hill Pty Co Ltd	[2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507	Federal Court of Australia	Australia - Commonwealth	18 Oct 2000	AustLII		38
FCT v Levy	[1961] HCA 92; (1961) 106 CLR 448; [1961] ALR 269; 12 ATD 231; 34 ALJR 301	High Court of Australia	Australia - Commonwealth	8 Nov 1961	AustLII		25
Foster v FCT	[1951] HCA 18; (1951) 82 CLR 606; [1951] ALR 378; 9 ATD 248	High Court of Australia	Australia - Commonwealth	27 Apr 1951	AustLII		69
Harris v Commissioner of Taxation	[2002] FCAFC 226; (2002) 125 FCR 46; (2001) 189 ALR 611; 50 ATR 410	Federal Court of Australia	Australia - Commonwealth	8 Aug 2002	AustLII		35
Harris v FCT	(2001) 189 ALR 61; (2002) 125 FCR 46	Federal Court of Australia	Australia	circa 2002	LexisNexis AU		1
Jeffrey James Prebble Pty Ltd v Commissioner of Taxation	[2003] FCAFC 165; (2003) 131 FCR 130; 53 ATR 513	Federal Court of Australia	Australia - Commonwealth	22 Aug 2003	AustLII		18
Re Boral Resources (WA) Ltd and Deputy Commissioner of Taxation	39 ATR 1173		Australia	circa 1990	Legal Online / Westlaw		1
Stamp v Commissioner of Taxation	(1988) 19 FCR 423; (1988) 19 ATR 1810	Federal Court of Australia	Australia	circa 1988	Legal Online / Westlaw		3
Stapleton v Commissioner of Taxation (Cth)	(1989) 88 ALR 606; (1989) 20 ATR 996		Australia	circa 1989	LexisNexis AU		12
W Thomas & Co Pty Ltd v FCT	[1965] HCA 54; (1965) 115 CLR 58; [1966] ALR 915; 39 ALJR 246; 14 ATD 78	High Court of Australia	Australia - Commonwealth	3 Nov 1965	AustLII		61

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