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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Payne v Commissioner of Taxation	(1996) 66 FCR 299; (1996) 32 ATR 516	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		20
McArdle v Commissioner of Taxation (Cth)	79 ALR 637; 19 ATR 985		Australia		LexisNexis AU		11
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		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		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		116
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		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		112
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		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		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		491
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		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		32
54 TR 1999/6	54 TR 1999/6			circa 1999			2