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TR 2018/7 - Income tax: employee remuneration trusts   flag 

[2018] ATOTR TR2018/7
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Act 1986 (Cth) s5, s6
Fringe Benefits Tax Assessment Act 1986 (Cth) s136
Income Tax Assessment Act 1936 (Cth) s1, s6, s8, s23L, s44, s82KZL, s82KZMD, s95, s99B, s102, s109D, s109J, s109L, s109N, s109T, s109Y, s109ZB, s118
Income Tax Assessment Act 1997 (Cth) s5.1, s9.5
Superannuation Industry (Supervision) Act 1993 (Cth) s10
Taxation Administration Act 1953 (Cth) s1, s8, s97

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
164-166 TR 2010/6 164-166 TR 2010/6 circa 2010 2
Blank v Commissioner of Taxation [2016] HCA 42; (2016) 258 CLR 439; (2016) 338 ALR 533; [2016] ATC 20-587; (2016) 104 ATR 41; (2016) 91 ALJR 14; (2016) 154 ALD 12 High Court of Australia Australia - Commonwealth 9 Nov 2016 AustLII flag 11
Sent v Commissioner of Taxation [2012] FCA 382; (2012) 128 ALD 34; (2012) 57 AAR 27; (2012) 85 ATR 1; [2012] ATC 20-318 Federal Court of Australia Australia - Commonwealth 16 Apr 2012 AustLII flag 24
Re Yip v FCT [2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214 Administrative Appeals Tribunal Australia 4 Nov 2011 AustLII flag 4
Commissioner of Taxation v H [2010] FCAFC 128; (2010) 188 FCR 440; (2010) 274 ALR 1; [2010] ATC 20-218 Federal Court of Australia Australia - Commonwealth 20 Oct 2010 AustLII flag 33
(2010) 85 Atr 357 (2010) 85 ATR 357 Australia circa 2010 Legal Online / Westlaw flag 2
Soubra v FCT [2009] AATA 775; [2009] ATC 10-113; (2009) 77 ATR 946 Administrative Appeals Tribunal Australia 8 Oct 2009 AustLII flag 2
FCT v Indooroopilly Children Services (Qld) Pty Ltd [2007] FCAFC 16; (2007) 158 FCR 325; 239 ALR 85; (2007) 65 ATR 369 Federal Court of Australia Australia - Commonwealth 22 Feb 2007 AustLII flag 54
Wensemius and Commissioner of Taxation [2007] AATA 1006; (2007) 66 ATR 144 Administrative Appeals Tribunal Australia 11 Jan 2007 AustLII flag 4
Re Benstead Services Pty Ltd and FCT [2006] AATA 976; (2006) 64 ATR 1232 Administrative Appeals Tribunal Australia 17 Nov 2006 AustLII flag 3
Experienced Tours Pty Ltd and Commissioner of Taxation [2006] AATA 517; (2006) 63 ATR 1147 Administrative Appeals Tribunal Australia 14 Jun 2006 AustLII flag 3
Pridecraft Pty Ltd v FCT [2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210 Federal Court of Australia Australia - Commonwealth 23 Dec 2004 AustLII flag 40
Spotlight Stores Pty Ltd v FCT [2004] FCA 650; (2004) 55 ATR 745 Federal Court of Australia Australia - Commonwealth 25 May 2004 AustLII flag 20
Essenbourne Pty Ltd v Commissioner of Taxation [2002] FCA 1577; (2002) 51 ATR 629 Federal Court of Australia Australia - Commonwealth 17 Dec 2002 AustLII flag 34
Deputy Commissioner of Taxation v Applied Design Development Pty Ltd (In Liq) [2002] FCA 205; (2002) 117 FCR 336; (2002) 49 ATR 196; (2002) 20 ACLC 463 Federal Court of Australia Australia - Commonwealth 15 Mar 2002 AustLII flag 14
Goodman Fielder Wattie Ltd v Commissioner of Taxation [1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26 Federal Court of Australia Australia - Commonwealth 22 May 1991 AustLII flag 55
GP International Pipecoaters Pty Ltd v FCT [1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 368
FCT v McArdle (1988) 19 ATR 1901 Australia circa 1901 Legal Online / Westlaw flag 10
Cases Nos 260-262/1982 (1983) 27 CTBR (NS) 80 Australia circa 1983 flag 4
Ure v FCT [1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 122
Australian Broadcasting Tribunal v Bond [1980] HCA 33; 170 CLR 380 High Court of Australia Australia - Commonwealth 2 Sep 1980 AustLII flag 10
[1980] Fca 4114 [1980] FCA 4114 Federal Court of Australia Australia - Commonwealth circa 1980 AustLII flag 2
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Re Magna Alloys & Research Pty Ltd v FCT [1980] FCA 150 Federal Court of Australia Australia - Commonwealth circa 1980 AustLII flag 23
Ransburg Australia Pty Ltd v Commissioner of Taxation (Cth) [1980] FCA 31; (1980) 29 ALR 433; 47 FLR 177; (1980) 10 ATR 663 Federal Court of Australia Australia - Commonwealth 28 Mar 1980 AustLII flag 11
Murdoch v Commissioner of Pay-roll Tax (Vic) (1980) 143 CLR 629; (1980) 31 ALR 637 Australia - Commonwealth circa 1980 Legal Online / Westlaw flag 36
Union-Fidelity Trustee Co of Australia Ltd v FCT [1969] HCA 36; (1969) 119 CLR 177; (1969) 1 ATR 200; (1969) 43 ALJR 313 High Court of Australia Australia - Commonwealth 6 Aug 1969 AustLII flag 71
Inchyra (Baron) v Jennings (Inspector of Taxes) [1966] 1 Ch 37; [1965] 2 All ER 714 Court of Chancery United Kingdom circa 1966 LexisNexis / Westlaw flag 6
FCT v Belford [1952] HCA 73; (1952) 88 CLR 589; [1953] ALR 30; (1952) 10 ATD 105; (1952) 5 AITR 392 High Court of Australia Australia - Commonwealth 19 Dec 1952 AustLII flag 29
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
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
[1949] Atd 431 [1949] ATD 431 Australia circa 1949 flag 2
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
Mutual Acceptance Co Ltd v FCT [1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506 High Court of Australia Australia - Commonwealth 4 Dec 1944 AustLII flag 124
Jackson's Trustees v Commissioners of Inland Revenue (1942) 25 Tax Cas 13 United Kingdom circa 1942 flag 5
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
564 Atr 15-16 564 ATR 15-16 Australia circa 2002 Legal Online / Westlaw flag 2
Murdoch v Commissioner of Pay-roll Tax (Vic) (1980) 143 CLR 629; (1980) 31 ALR 637 Australia - Commonwealth circa 2002 Legal Online / Westlaw flag 36

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