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TR 1999/10 - Income tax and fringe benefits tax: Members of Parliament - allowances, reimbursements, donations and gifts, benefits, deductions and recoupments   flag 

[1999] ATOTR 10
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Commonwealth Electoral Act 1918 (Cth) s15, s42, s120, s125, s130
Fringe Benefits Tax Assessment Act 1986 (Cth) s1, s8, s10, s20, s25, s26, s30, s42
Income Tax Assessment Act 1997 (Cth) s1.2, s3.5, s8.5
Superannuation Guarantee (Administration) Act 1992 (Cth) s1, s5, s6, s8, s10, s11, s15, s20, s25, s30
Taxation Administration Act 1953 (Cth) s12
Companies Act (Cth) s1, s8, s12, s42, s51, s80, s85, s80, s45, s55

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 1101
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 flag 849
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 flag 412
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 384
Lunney v FCT; Hayley v FCT [1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 335
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 331
Scott v FCT [1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205 High Court of Australia Australia - Commonwealth 24 Aug 1966 AustLII flag 320
FCT v Dixon [1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443 High Court of Australia Australia - Commonwealth 11 Dec 1952 AustLII flag 313
Squatting Investment Co Ltd v FCT [1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527 High Court of Australia Australia - Commonwealth 13 Apr 1953 AustLII flag 192
Charles Moore & Co (WA) Pty Ltd v FCT [1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379 High Court of Australia Australia - Commonwealth 14 Dec 1956 AustLII flag 173
FCT v Finn [1961] HCA 61; (1961) 106 CLR 60; [1962] ALR 173; 12 ATD 348; (1961) 8 AITR 406; 35 ALJR 293; 12 AID 348 High Court of Australia Australia - Commonwealth circa 1961 AustLII flag 168
Commissioner of Taxation v Cooper [1991] FCA 190; (1991) 29 FCR 177; 99 ALR 703; (1991) 21 ATR 1616 Federal Court of Australia Australia - Commonwealth 9 May 1991 AustLII flag 160
FCT v Maddalena (1971) 2 ATR 541; (1971) 45 ALJR 426 Australia circa 1971 Legal Online / Westlaw flag 135
Thomas v FCT [1972-73] ALR 368; (1972) 3 ATR 165; (1972) 46 ALJR 397 Australia circa 1972 LexisNexis AU flag 131
FCT v Hatchett [1971] HCA 47; (1971) 125 CLR 494; (1971) 45 ALJR 565; 2 ATR 557 High Court of Australia Australia - Commonwealth 22 Oct 1971 AustLII flag 127
FCT v Rowe [1995] FCA 1611; (1995) 60 FCR 99; 131 ALR 622; (1995) 31 ATR 392 Federal Court of Australia Australia - Commonwealth 20 Oct 1995 AustLII flag 116
Handley v FCT [1981] HCA 16; (1981) 148 CLR 182; 34 ALR 275; 55 ALJR 345; 11 ATR 644 High Court of Australia Australia - Commonwealth 1 Aug 1928 AustLII flag 115
Tweddle v FCT [1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186 High Court of Australia Australia - Commonwealth 5 Nov 1942 AustLII flag 111
State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case [1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459 High Court of Australia Australia - Commonwealth 2 Sep 1987 AustLII flag 109
Lodge v FCT [1972] HCA 49; (1972) 128 CLR 171; 3 ATR 254; 46 ALJR 575 High Court of Australia Australia - Commonwealth 16 Oct 1972 AustLII flag 108
FCT v Forsyth [1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340 High Court of Australia Australia - Commonwealth 1 Apr 1981 AustLII flag 97
Roads and Traffic Authority of NSW v FCT [1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76 Federal Court of Australia Australia - Commonwealth 5 Jul 1993 AustLII flag 95
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 flag 92
Herald & Weekly Times Ltd v FCT [1932] HCA 56; (1932) 48 CLR 113; [1933] ALR 46 High Court of Australia Australia - Commonwealth 21 Nov 1932 AustLII flag 87
FCT v Faichney [1972] HCA 67; (1972) 129 CLR 38; 47 ALJR 35; 3 ATR 435 High Court of Australia Australia - Commonwealth 15 Dec 1972 AustLII flag 73
Cooke and Sherden [1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696 Federal Court of Australia Australia - Commonwealth 16 Apr 1980 AustLII flag 59
FCT v Edwards [1994] FCA 1051; (1994) 49 FCR 318; (1994) 28 ATR 87 Federal Court of Australia Australia - Commonwealth 29 Apr 1994 AustLII flag 53
FCT v Blake [1984] 2 Qd R 303; (1984) 75 FLR 315; (1984) 15 ATR 1006 Australia - Queensland circa 1984 LexisNexis AU flag 40
Jayatilake v FCT (1991) 101 ALR 11; (1991) 22 ATR 125 Australia circa 1991 LexisNexis AU flag 37
Case No B 162/1982 27 CTBR (NS) 836 Australia circa 1982 flag 37
Robert G Nall Ltd v FCT (1937) 57 CLR 695 Australia - Commonwealth circa 1937 Legal Online / Westlaw flag 36
Re Taxation Appeals [1991] AATA 197; (1991) 22 ATR 3402 Administrative Appeals Tribunal Australia 28 Aug 1991 AustLII flag 35
Case No 293/1983 27 CTBR (NS) 913 Australia circa 1983 flag 35
27 CTBR (NS) Case 113 27 CTBR (NS) Case 113 Australia circa 1987 flag 35
QT90/148 and Commissioner of Taxation [1991] AATA 346; (1991) 22 ATR 3037 Administrative Appeals Tribunal Australia 9 Jan 1991 AustLII flag 34
FCT v Phillips [1978] FCA 28; (1978) 36 FLR 399; (1978) 20 ALR 607; 8 ATR 783; 78 ATC 4,361 Federal Court of Australia Australia - Commonwealth 8 Aug 1978 AustLII flag 34
27 CTBR (NS) Case 124 27 CTBR (NS) Case 124 Australia circa 1987 flag 34
27 CTBR (NS) Case 104 27 CTBR (NS) Case 104 Australia circa 1987 flag 34
26 CTBR (NS) Case 55 26 CTBR (NS) Case 55 Australia flag 34
24 CTBR (NS) Case 29 24 CTBR (NS) Case 29 Australia flag 34
Case No 5/1982 26 CTBR (NS) 365 Australia circa 1982 flag 32
Case No B15/1982 26 CTBR (NS) 416 Australia circa 1982 flag 32
Case No B 211/1979 24 CTBR (NS) 234 Australia circa 1979 flag 32
26 CTBR (NS) Case 47 26 CTBR (NS) Case 47 Australia circa 1987 flag 32
Case No 142/1983 27 CTBR (NS) 981 Australia circa 1983 flag 28
Putnin v Commissioner of Taxation [1991] FCA 12; (1991) 27 FCR 508; (1991) 98 ALR 13; (1991) 21 ATR 1245; [1991] AIPC 37,415; 20 IPR 347 Federal Court of Australia Australia - Commonwealth 5 Feb 1991 AustLII flag 27
Mansfield v FCT [1995] FCA 1008; (1996) 31 ATR 367 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 26
Fullerton v FCT (1991) 32 FCR 486; (1991) 22 ATR 757 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 25
Robbins Herbal Institute v FCT [1923] HCA 28; (1923) 32 CLR 457; 30 ALR 118 High Court of Australia Australia - Commonwealth 23 Jun 1923 AustLII flag 21
Cases Nos 258-259/1979 (Caffrey v Commissioner of Taxation (Cth)) (Public Hearing) 25 CTBR (NS) 658 Australia circa 1979 flag 20
25 CTBR (NS) Case 90 25 CTBR (NS) Case 90 Australia circa 1987 flag 20
Frankcom v FCT (1982) 65 FLR 25; (1982) 13 ATR 636; (1982) 82 ATC 4,599 Australia circa 1982 Legal Online / Westlaw flag 16
Kelly v FCT (1985) 80 FLR 155; (1985) 16 ATR 478 Australia circa 1985 Legal Online / Westlaw flag 15
Martin v FCT (1984) 2 FCR 260; (1984) 15 ATR 808 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 15
NT90/157 and Commissioner of Taxation [1991] AATA 364; (1991) 22 ATR 3063 Administrative Appeals Tribunal Australia 5 Feb 1991 AustLII flag 14
State Superannuation Board (NSW) v FCT (1988) 82 ALR 63; (1988) 19 ATR 1264 Australia circa 1988 LexisNexis AU flag 14
Case No 97/1985 28 CTBR (NS) 678 Australia circa 1985 flag 14
28 CTBR (NS) Case 87 28 CTBR (NS) Case 87 Australia circa 1987 flag 14
Partridge v Mallandaine (1886) 2 Tax Cas 179 United Kingdom circa 1886 flag 13
Superannuation Board v FCT (1988) 21 FCR 535; (1988) 85 ALR 125; 20 ATR 211 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 12
22 CTBR (NS) 977 22 CTBR (NS) 977 Australia circa 1987 flag 10
Taxation, Commissioner of (Cth) v Toms 20 ATR 466 Australia circa 1987 Legal Online / Westlaw flag 10
FCT v Charlton (1984) 71 FLR 107; (1984) 15 ATR 711 Australia circa 1984 Legal Online / Westlaw flag 8
(1981) 25 CTBR (NS) Case 18 (1981) 25 CTBR (NS) Case 18 Australia circa 1981 flag 8
Cases Nos M 202-203/1980 25 CTBR (NS) 149 Australia circa 1980 flag 8
(1978) 22 CTBR (NS) Case 86 (1978) 22 CTBR (NS) Case 86 Australia circa 1978 flag 8
498-499 Atd 412-413 498-499 ATD 412-413 Australia circa 1987 flag 8
VT95/313 and Commissioner of Taxation [1996] AATA 441; (1996) 34 ATR 1098 Administrative Appeals Tribunal Australia 6 Dec 1996 AustLII flag 6
Case No B 172/1984 (1985) 28 CTBR (NS) 131 Australia circa 1985 flag 6
G v C of Ir (NZ) 12 ATD 378 Australia circa 1987 flag 5
NT87/2875 and Commissioner of Taxation [1988] AATA 66; (1988) 19 ATR 3292 Administrative Appeals Tribunal Australia 19 Feb 1988 AustLII flag 4
Case No 727/1985 29 CTBR (NS) 159 Australia circa 1985 flag 4
(1985) 28 CTBR (NS) Case 18 (1985) 28 CTBR (NS) Case 18 Australia circa 1985 flag 4
Case No 454/1984 28 CTBR (NS) 684 Australia circa 1984 flag 4
Taxation, Commissioner of (Cth) v Wilcox [1982] FCA 175; 63 FLR 210; 42 ALR 721; (1982) 13 ATR 395 Federal Court of Australia Australia - Commonwealth 2 Sep 1982 AustLII flag 4
Case No 163/1980 24 CTBR (NS) 824 Australia circa 1980 flag 4
Herald and Weekly Times Ltd v FCT (1932) 2 ATD 169 Australia circa 1932 flag 4
634 CTBR 422 634 CTBR 422 Australia circa 1987 flag 4
359 CTBR 236 359 CTBR 236 Australia circa 1987 flag 4
70 Atd 352 70 ATD 352 Australia circa 1987 flag 4
29 CTBR (NS) Case 23 29 CTBR (NS) Case 23 Australia circa 1987 flag 4
20 CTBR (NS) Case 87 20 CTBR (NS) Case 87 Australia circa 1987 flag 4
20 CTBR (NS) 918 20 CTBR (NS) 918 Australia circa 1987 flag 4
Case No B 73/1983 27 CTBR (NS) 466 Australia circa 1983 flag 3
28 CTBR (NS) Case 88 28 CTBR (NS) Case 88 Australia circa 1987 flag 3
VT86/1872 and Commissioner of Taxation [1989] AATA 245; (1989) 21 ATR 3120 Administrative Appeals Tribunal Australia 27 Nov 1989 AustLII flag 2
NT86/8748 and Commissioner of Taxation [1989] AATA 346; (1989) 20 ATR 3421 Administrative Appeals Tribunal Australia 29 Mar 1989 AustLII flag 2
NT86/11777 and Commissioner of Taxation [1988] AATA 274; (1988) 19 ATR 3880 Administrative Appeals Tribunal Australia 9 Sep 1988 AustLII flag 2
NT87/22-25 and NT87/3907 and Commissioner of Taxation [1988] AATA 233; (1988) 19 ATR 3703 Administrative Appeals Tribunal Australia 22 Jul 1988 AustLII flag 2
(1988) 21 FCR 533 (1988) 21 FCR 533 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 2
Case No M 96/1982 28 CTBR (NS) 168 Australia circa 1982 flag 2
Ure v FCT (1981) 11 ATR 783 Australia circa 1981 Legal Online / Westlaw flag 2
Cases Nos M 209-211/1978 24 CTBR (NS) 695 Australia circa 1978 flag 2
Case No M 274/1976 21 CTBR (NS) 756 Australia circa 1976 flag 2
Thomas v FCT [1972] ALR 368 Australia circa 1972 LexisNexis AU flag 2
612 CTBR 682 612 CTBR 682 Australia circa 1987 flag 2
548 ALR 139 548 ALR 139 Australia LexisNexis AU flag 2
427 CTBR 759 427 CTBR 759 Australia circa 1987 flag 2
256 CTBR 171 256 CTBR 171 Australia circa 1987 flag 2
255 CTBR 170 255 CTBR 170 Australia circa 1987 flag 2
116 CTBR 666 116 CTBR 666 Australia circa 1987 flag 2
28 CTBR (NS) Case 22 28 CTBR (NS) Case 22 Australia circa 1987 flag 2
27 CTBR (NS) Case 53 27 CTBR (NS) Case 53 Australia circa 1987 flag 2
24 CTBR (NS) Case 98 24 CTBR (NS) Case 98 Australia circa 1987 flag 2
24 CTBR (NS) Case 81 24 CTBR (NS) Case 81 Australia circa 1987 flag 2
24 CTBR (NS) Case 46 24 CTBR (NS) Case 46 Australia circa 1987 flag 2
24 CTBR (NS) 394 24 CTBR (NS) 394 Australia circa 1987 flag 2
21 CTBR (NS) Case 70 21 CTBR (NS) Case 70 Australia circa 1987 flag 2

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