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J & G Knowles & Associates Pty Ltd and Commissioner of Taxation

[1998] AATA 625; 39 ATR 1164

Administrative Appeals Tribunal

Australia

21st May, 1998

Legislation Cited

Legislation Name	Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Nowegijick v R	[1983] 1 SCR 29; (1983) 144 DLR (3d) 193; 83 DTC 5041; [1983] CTC 20	Supreme Court of Canada	Canada	25 Jan 1983	Supreme Court of Canada		60
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

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