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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

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
WT90/82 and Commissioner of Taxation	[1991] AATA 732; 22 ATR 3412	Administrative Appeals Tribunal	Australia	25 Sep 1991	AustLII		2
Re Taxation Appeals	[1991] AATA 182; 22 ATR 3351	Administrative Appeals Tribunal	Australia	7 Aug 1991	AustLII		2
Re Taxation Appeals	[1990] AATA 70; 21 ATR 3337	Administrative Appeals Tribunal	Australia	30 Mar 1990	AustLII		2

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