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Re Taxpayer and FCT

[2007] AATA 1830; 67 ATR 275

Administrative Appeals Tribunal

Australia

28th September, 2007

Legislation Cited

Legislation Name	Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Cases Nos 595-597/1985	29 CTBR (NS) 355		Australia	circa 1985			4
Thomas v FCT	(1972) 3 ATR 72		Australia	circa 1972	Legal Online / Westlaw		1
19 CTBR (NS) 452	19 CTBR (NS) 452		Australia				3
Swinford v Commissioner of Taxation (Cth)	80 FLR 1; (1984) 15 ATR 1154; [1984] 3 NSWLR 118		Australia		Legal Online / Westlaw		11
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		73
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		335
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		849
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		115

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