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Westpac Banking Corporation v Commissioner of Taxation

[1996] FCA 1423

Federal Court of Australia

Australia - Commonwealth

24th April, 1996

Legislation Cited

Legislation Name	Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)	s16, s18, s45, s66, s136
The Act (Cth)	s45
Rules (Qld)

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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
Constable v FCT	[1952] HCA 64; (1952) 86 CLR 402; [1953] ALR 84; (1952) 10 ATD 93; (1952) 5 AITR 371	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII		32

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