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FCT v Collings     32

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses?	[2021] ATOTR TR2021/1	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
TR 2021/1 - Income tax: when are deductions allowed for employees' transport expenses?	[2021] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2021	AustLII
Yeates and Commissioner of Taxation	[2014] AATA 10	Administrative Appeals Tribunal	Australia	10 Jan 2014	AustLII
Sciberras and Commissioner of Taxation	[2011] AATA 509	Administrative Appeals Tribunal	Australia	25 Jul 2011	AustLII		1
Commissioner of Taxation v Payne	[1999] FCA 320; (1999) 90 FCR 435; 162 ALR 158; 41 ATR 480	Federal Court of Australia	Australia - Commonwealth	30 Mar 1999	AustLII		8
Andrew Payne v Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 758	Federal Court of Australia	Australia - Commonwealth	2 Jul 1998	AustLII
TR 95/34 - Income tax: employees carrying out itinerant work - deductions, allowances and reimbursements for transport expenses	[1995] ATOTR TR95/34	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions	[1995] ATOTR TR95/22	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/19 - Income tax: airline industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/19	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force	[1995] ATOTR TR95/17	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/15	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions	[1995] ATOTR TR95/13	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/12 - Income tax: employee factory workers - allowances, reimbursements and work-related deductions	[1995] ATOTR TR95/12	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/34 - Income tax: employees carrying out itinerant work - deductions, allowances and reimbursements for transport expenses	[1995] ATOTR 34	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/22 - Income tax: employee building workers - allowances, reimbursements, long service payments, redundancy trust payments and work-related deductions	[1995] ATOTR 22	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/19 - Income tax: airline industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR 19	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/17 - Income tax: employee work-related deductions of employees of the Australian Defence Force	[1995] ATOTR 17	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/15 - Income tax: nursing industry employees - allowances, reimbursements and work-related deductions	[1995] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/13 - Income tax: employee police officers - allowance, reimbursements and work-related deductions	[1995] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/12 - Income tax: employee factory workers - allowances, reimbursements and work-related deductions	[1995] ATOTR 12	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TD 94/71 - Income tax: where a person provides 'consultancy services' as an employee of an interposed entity (such as a non-arm's length Co, trust or partnership which has its base of practice at the employee's place of residence), are travel expenses incurred by the person in travelling between his or her place of residence and a place where the person performs the services deductible?	[1994] ATOTD TD94/71	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TD 94/71 - Income tax: where a person provides 'consultancy services' as an employee of an interposed entity (such as a non-arm's length Co, trust or partnership which has its base of practice at the employee's place of residence), are travel expenses incurred by the person in travelling between his or her place of residence and a place where the person performs the services deductible?	[1994] ATOTD 71	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
WT89/80 and Commissioner of Taxation	[1990] AATA 524	Administrative Appeals Tribunal	Australia	22 Jun 1990	AustLII
It 2543 - Income Tax : Transport Allowances : Deductibility of Expenses Incurred in Travelling Between Home and Work	[1989] ATOITR IT2543	Australian Taxation Office	Australia - Commonwealth	5 Jul 1989	AustLII
NT85/128-129 and Commissioner of Taxation	[1987] AATA 495	Administrative Appeals Tribunal	Australia	19 Jan 1987	AustLII		2
Re Taxation Appeals (No 159)	[1987] AATA 190	Administrative Appeals Tribunal	Australia	14 May 1987	AustLII
MT 2027 - Fringe benefits tax : private use of cars : home to work travel	[1986] ATOMTROS MT2027	Australian Taxation Office	Australia - Commonwealth	18 Sep 1986	AustLII
B668/1985 and Commissioner of Taxation	[1986] AATA 320; (1986) 18 ATR 3043	Administrative Appeals Tribunal	Australia	23 Oct 1986	AustLII		1
It 2199 - Income Tax : Allowable Deductions : Travelling Expenses Between Place(S) of Employment and/Or Place(S) of Business	[1985] ATOITR IT2199	Australian Taxation Office	Australia - Commonwealth	27 Sep 1985	AustLII
IT 112 - Deductibility of travelling expenses between residence and place of employment or business	[1979] ATOITR IT112	Australian Taxation Office	Australia - Commonwealth	19 Nov 1979	AustLII
IT 113 - Computer consultant - travelling expenses between home and place of employment	[1976] ATOITR IT113	Australian Taxation Office	Australia - Commonwealth	23 Sep 1976	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
"Commissioner of Taxation v Payne - Deductibility of Travel Expenses: Is Australia Moving from Global to a Schedular Income Tax"	(2001) 25 Melbourne University Law Review 495	Stewart, Miranda	Australia	circa 2001	AustLII		1