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National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia 11

[1993] FCA 531; 46 FCR 252; (1994) 123 ALR 349; (1993) 26 ATR 503

Federal Court of Australia

Australia - Commonwealth

4th November, 1993

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Gedoun Constructions Pty Ltd v Agius (no 2)	[2022] QCAT 318	Queensland Civil and Administrative Tribunal	Australia - Queensland	31 Aug 2022	AustLII
Yeeha Tours and Holidays Pty Ltd t/as Mile High Aviation v Department of Environment & Science	[2020] QCAT 131	Queensland Civil and Administrative Tribunal	Australia - Queensland	27 Apr 2020	AustLII		1
Hart	[2016] QCA 215; (2016) 336 ALR 492; (2016) 314 FLR 1	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	29 Aug 2016	AustLII		19
TR 2013/6 - Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997	[2013] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/6 - Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997	[2013] ATOTR TR2013/6	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
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		54
TR 2007/12 - Fringe benefits tax: minor benefits	[2007] ATOTR TR2007/12	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2007/12 - Fringe benefits tax: minor benefits	[2007] ATOTR 12	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
Cameron Brae Pty Ltd v Commissioner of Taxation	[2006] FCA 918; (2006) 63 ATR 488	Federal Court of Australia	Australia - Commonwealth	21 Jul 2006	AustLII		6
Walstern Pty Ltd v Commissioner of Taxation	[2003] FCA 1428; (2003) 138 FCR 1; (2003) 54 ATR 423; [2003] ATC 5,076	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		136
MS [2]	[1997] VMHRB 16	Mental Health Review Board of Victoria	Australia - Victoria	26 Jun 1997	AustLII

Legislation Cited

Legislation Name	Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)	s18, s19, s20, s45, s47, s50, s58P, s72, s74, s123, s136, s138, s144
Income Tax Assessment ACT 1936 (Cth)	s6, s65
Act (Cth)	s18, s19, s26, s47
Taxation Administration Act 1953 (Cth)	s2, s8J, s8K, s8W
Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII		412
Hepples v FCT	(1991) 173 CLR 49		Australia - Commonwealth	circa 1991	Legal Online / Westlaw		1
Kirby v Commissioner of Taxation	(1987) 14 FCR 563; 73 ALR 244; 18 ATR 839	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		6
FCT v Foxwood (Tolga) Pty Ltd	[1981] HCA 24; (1981) 147 CLR 278; 35 ALR 1; 11 ATR 859; 55 ALJR 427	High Court of Australia	Australia - Commonwealth	2 Jun 1981	AustLII		28
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		122
Ure v Commissioner of Taxation	(1981) 50 FLR 2		Australia	circa 1981	Legal Online / Westlaw		1
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		240
No 20 Cannon Street Ltd v Singer & Friedlander Ltd	[1974] Ch 229	Court of Chancery	United Kingdom	circa 1974	LexisNexis / Westlaw		32
BP Australia Ltd v FCT	[1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615	Privy Council	Australia	circa 1965	AustLII		93
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		92
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		849
Davies Coop & Co Ltd v FCT	[1948] HCA 50; (1948) 77 CLR 299; 8 ATD 320; [1948] 2 ALR (CN) 603	High Court of Australia	Australia - Commonwealth	18 Aug 1948	AustLII		14
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		305
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII		199
Robert G Nall Ltd v FCT	(1937) 57 CLR 695		Australia - Commonwealth	circa 1937	Legal Online / Westlaw		36
Executor Trustee & Agency Co of South Australia Ltd v FCT	[1932] ArgusLawRp 58; (1932) 48 CLR 26; 39 ALR 113; 2 ATD 35	Argus Law Reports	Australia - Commonwealth	4 Aug 1932	AustLII		22
FCT v Munro	[1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339	High Court of Australia	Australia - Commonwealth	25 Aug 1926	AustLII		364
396-397 AC 224	396-397 AC 224		United Kingdom	circa 1932	LexisNexis / Westlaw		2

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