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VT95/313 and Commissioner of Taxation 6

[1996] AATA 441; (1996) 34 ATR 1098

Administrative Appeals Tribunal

Australia

6th December, 1996

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments	[1999] ATOTR TR1999/10	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions	[1998] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/14 - Income tax: employee journalists - allowances, reimbursements and work-related deductions	[1998] ATOTR TR98/14	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear	[1997] ATOTR 12	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII
TR 97/12 - Income tax and fringe benefits tax: work related expenses: deductibility of expenses on clothing, uniform and footwear	[1997] ATOTR TR97/12	Australian Taxation Office	Australia - Commonwealth	circa 1997	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)	s14ZZK

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Edwards	[1994] FCA 1051; (1994) 49 FCR 318; (1994) 28 ATR 87	Federal Court of Australia	Australia - Commonwealth	29 Apr 1994	AustLII		53
Smith v FCT	[1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539	High Court of Australia	Australia - Commonwealth	circa 1987	AustLII		170
Mallalieu v Drummond (Inspector of Taxes)	[1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380		United Kingdom	circa 1983	LexisNexis / Westlaw		70
Hillyer v Leeke	(1976) 51 Tax Cas 90		United Kingdom	circa 1976			4

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