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Re Taxation Appeals   flag  2

[1990] AATA 70; 21 ATR 3337
Administrative Appeals Tribunal
Australia
30th March, 1990

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TD 94/14 - Fringe Benefits Tax: does the payment of a 'location allowance' to an employee by an employer constitute the provision of a 'living-away-from-home allowance benefit' under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)? [1994] ATOTD 14 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag
TD 94/14 - Fringe Benefits Tax: does the payment of a 'location allowance' to an employee by an employer constitute the provision of a 'living-away-from-home allowance benefit' under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)? [1994] ATOTD TD94/14 Australian Taxation Office Australia - Commonwealth circa 1994 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Fringe Benefits Tax Act (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth) s30
Income Tax Assessment Act 1936 (Cth) s23L
Income Tax Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R v Hammond [1852] EngR 108; (1852) 17 QB 772; (1852) 117 ER 1477 United Kingdom circa 1852 CommonLII flag 14
12 CTBR (NS) 616 12 CTBR (NS) 616 Australia flag 1

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