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Virgin Blue Airlines Pty Ltd v Commissioner of Taxation   flag  10

[2010] FCAFC 137; (2010) 190 FCR 150
Federal Court of Australia
Australia - Commonwealth
30th November, 2010

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Virgin Australia Airlines Pty Ltd v Commissioner of Taxation [2021] FCA 523 Federal Court of Australia Australia - Commonwealth 18 May 2021 AustLII flag 3
TR 2021/2 - Fringe benefits tax: car parking benefits [2021] ATOTR TR2021/2 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
TR 2021/2 - Fringe benefits tax: car parking benefits [2021] ATOTR 2 Australian Taxation Office Australia - Commonwealth circa 2021 AustLII flag
Australian Investment & Development Pty Ltd v Commissioner of State Revenue [2019] VSCA 69 Supreme Court of Victoria - Court of Appeal Australia - Victoria 3 Apr 2019 AustLII flag 4
Commissioner of Taxation v QANTAS Airways Ltd [2014] FCAFC 168; (2014) 227 FCR 554; 100 ATR 97 Federal Court of Australia Australia - Commonwealth 9 Dec 2014 AustLII flag 2
Police v Siaosi [2014] SASC 131 Supreme Court of South Australia Australia - South Australia 5 Sep 2014 AustLII flag
Qantas Airways Ltd and Commissioner of Taxation [2014] AATA 316 Administrative Appeals Tribunal Australia 20 May 2014 AustLII flag 3
Yazbek v Commissioner of Taxation [2013] FCA 39; (2013) 209 FCR 416; (2013) 88 ATR 792 Federal Court of Australia Australia - Commonwealth 31 Jan 2013 AustLII flag 9
Commissioner of Taxation v Multiflex Pty Ltd [2011] FCAFC 142; (2011) 197 FCR 580; (2011) 284 ALR 279; (2011) 82 ATR 153; (2011) 125 ALD 8 Federal Court of Australia Australia - Commonwealth 11 Nov 2011 AustLII flag 17
Multiflex Pty Ltd v Commissioner of Taxation [2011] FCA 1112 Federal Court of Australia Australia - Commonwealth 30 Sep 2011 AustLII flag 4

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment (Car Parking) (Cth)
Fringe Benefits Tax Act 1986 (Cth) s5
Fringe Benefits Tax Assessment Act 1986 (Cth) s5B, s5C, s39A, s58G, s136
Income Tax Assessment Act 1936 (Cth) s23L, s45
Court Rules (Cth)
Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987 (Cth) s34
Taxation Laws Amendment (Car Parking) Act 1992 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Virgin Blue Airlines Pty Ltd v Commissioner of Taxation [2010] FCA 631; [2010] ATC 20-188 Federal Court of Australia Australia - Commonwealth 18 Jun 2010 AustLII flag 1
Commissioner of Taxation v Linter Textiles Australia Ltd [2005] HCA 20; (2005) 220 CLR 592; (2005) 215 ALR 1; (2005) 59 ATR 177; (2005) 79 ALJR 913 High Court of Australia Australia - Commonwealth 26 Apr 2005 AustLII flag 119
Coleman v Power [2004] HCA 39; (2004) 220 CLR 1; (2004) 209 ALR 182; (2004) 78 ALJR 1166 High Court of Australia Australia - Commonwealth 1 Sep 2004 AustLII flag 533
Moyna v Secretary of State for Work and Pensions [2003] UKHL 44; [2003] 4 All ER 162; [2003] All ER (D) 08; [2003] 1 WLR 1929; (2003) 73 BMLR 201 House of Lords United Kingdom 31 Jul 2003 BAILII flag 122
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5348
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1948
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
Hepples v FCT [1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 169
Sea Swift Pty Ltd v Waterside Workers Federation of Australia (1989) 29 IR 391 circa 1989 2
Pollock v Ciccone (1988) 34 A Crim R 257 Australia circa 1988 Legal Online / Westlaw flag 4
Queensland v The Commonwealth [1987] HCA 2; (1987) 162 CLR 74; 69 ALR 207; (1987) 18 ATR 158; 61 ALJR 104 High Court of Australia Australia - Commonwealth 3 Feb 1987 AustLII flag 31
Kingston v Keprose Pty Ltd (1987) 11 NSWLR 404; 6 ACLC 226; 12 ACLR 609 Australia - New South Wales circa 1987 LexisNexis AU flag 424
Western Australian Trustee Executor & Agency Co Ltd v Commissioner of State Taxation (WA) [1980] HCA 50; (1980) 147 CLR 119; 55 ALJR 53; 11 ATR 330 High Court of Australia Australia - Commonwealth 5 Dec 1980 AustLII flag 32
Abley v Yankalilla District Council (1979) 22 SASR 147; (1979) 58 LGRA 234; 5 SAPR 33 Supreme Court of South Australia Australia - South Australia circa 1979 Legal Online / Westlaw flag 5
Brutus v Cozens [1972] UKHL 6; [1973] AC 854; [1972] 2 All ER 1297; [1972] 3 WLR 521; (1972) 136 JP 390; (1972) 56 Cr App R 799 House of Lords United Kingdom 19 Jul 1972 BAILII flag 343
Adler v George [1964] 2 QB 7 United Kingdom circa 1964 LexisNexis / Westlaw flag 19
Anderson v Commissioner of Taxes (Vic) [1937] HCA 24; (1937) 57 CLR 233; [1937] ALR 313 High Court of Australia Australia - Commonwealth 31 May 1937 AustLII flag 49
Harrison v Darling to Glen Waverley Railway Construction Trust [1934] HCA 55; 52 CLR 68 High Court of Australia Australia - Commonwealth 13 Dec 1934 AustLII flag 2
Commonwealth v Baume [1905] HCA 11; (1905) 2 CLR 405; 11 ALR 124 High Court of Australia Australia - Commonwealth 10 Apr 1905 AustLII flag 392
Westpac Banking Corporation v Commissioner of Taxation 70 FCR 52; 34 ATR 143 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 1

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