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Re Taxation Appeals   flag  2

[1991] AATA 182; 22 ATR 3351
Administrative Appeals Tribunal
Australia
7th August, 1991

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
Fringe Benefits Tax Assessment Act 1986 (Cth) s30, s136
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Lord Campbell R v Hammond (1852) 17 QBD 772; (1852) 117 ER 14771 Queen's Bench United Kingdom circa 1852 LexisNexis / Westlaw flag 2
7 Sec 23l 7 SEC 23L United States flag 1
8 Sec 30 8 SEC 30 United States flag 3

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