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WT90/82 and Commissioner of Taxation 2

[1991] AATA 732; 22 ATR 3412

Administrative Appeals Tribunal

Australia

25th September, 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
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

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37
Fringe Benefits Tax Assessment Act 1986 (Cth)	s30, s136
Income Tax Assessment Act 1936 (Cth)

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