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CR 2013/77 - Fringe benefits tax: rewards received by an employee under the LM High Flyers incentive program   flag 

[2013] ATOCR CR2013/77
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth)
Copyright Act 1968 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth) s42, s43, s58P
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Walstern Pty Ltd v Commissioner of Taxation [2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076 Federal Court of Australia Australia - Commonwealth 8 Dec 2003 AustLII flag 136
Starrim Pty Ltd v Commissioner of Taxation [2000] FCA 952; 102 FCR 194; 44 ATR 487 Federal Court of Australia Australia - Commonwealth 14 Jul 2000 AustLII flag 12
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation [2000] FCA 196; (2000) 96 FCR 402; (2000) 44 ATR 22 Federal Court of Australia Australia - Commonwealth 3 Mar 2000 AustLII flag 115
54 TR 1999/6 54 TR 1999/6 circa 1999 2
Payne v Commissioner of Taxation (1996) 66 FCR 299; (1996) 32 ATR 516 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 20
Our Town FM Pty Ltd v Australian Broadcasting Tribunal [1987] FCA 301; (1987) 16 FCR 465; 77 ALR 577; 13 ALD 740 Federal Court of Australia Australia - Commonwealth 4 Sep 1987 AustLII flag 236
Hatfield v Health Insurance Commission [1987] FCA 286; (1987) 15 FCR 487; (1987) 77 ALR 103; 77 ALT 103; 14 ALD 131 Federal Court of Australia Australia - Commonwealth 27 Aug 1987 AustLII flag 113
Smith v FCT [1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539 High Court of Australia Australia - Commonwealth circa 1987 AustLII flag 170
Commissioner for Superannuation v Miller [1985] FCA 445; (1985) 8 FCR 153; (1985) 63 ALR 237 Federal Court of Australia Australia - Commonwealth 28 Nov 1985 AustLII flag 93
Perri v Coolangatta Investments Pty Ltd [1982] HCA 29; (1982) 149 CLR 537; (1982) 41 ALR 441; (1982) 56 ALJR 445; [1982] ANZ Conv R 444 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 493
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
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 flag 32
McArdle v Commissioner of Taxation (Cth) 79 ALR 637; 19 ATR 985 Australia circa 2000 LexisNexis AU flag 11

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