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CR 2012/34 - Income tax: treatment of transfer payments to employees of Sydney Ferries following the franchising arrangements with a private operator

[2012] ATOCR 34

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Copyright Act 1968 (Cth)
Fair Work Act 2009 (Cth)	s82, s130
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Le Grand v Commissioner of Taxation	[2002] FCA 1258; (2002) 124 FCR 53; (2002) 195 ALR 194; (2002) 51 ATR 139	Federal Court of Australia	Australia - Commonwealth	15 Oct 2002	AustLII		70
Paklan Pty Ltd (In Liq) v Commissioner of Taxation (Cth)	(1983) 67 FLR 238; (1983) 14 ATR 457		Australia	circa 1983	Legal Online / Westlaw		35
Cases Nos 347/1982; 123-124/1983	(1983) 27 CTBR (NS) 312		Australia	circa 1983			27
McIntosh v Commissioner of Taxation	(1979) 25 ALR 557; (1979) 45 FLR 279; (1979) 10 ATR 13		Australia	circa 1979	LexisNexis AU		107
Case No 17/1978	(1978) 23 CTBR (NS) 24		Australia	circa 1978			28
Reseck v FCT	[1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370	High Court of Australia	Australia - Commonwealth	30 Sep 1975	AustLII		190

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