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TR 2012/8 - Income tax and fringe benefits tax: assessability of amounts received to reimburse legal costs incurred in disputes concerning termination of employment   flag 

[2012] ATOTR TR2012/8
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Act 1986 (Cth) s1, s8, s20, s136
Fair Work Act 2009 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.5
Taxation Administration Act 1953 (Cth) s82, s130

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Romanin v FCT [2008] FCA 1532; (2008) 73 ATR 760; [2008] ATC 20-055 Federal Court of Australia Australia - Commonwealth 16 Oct 2008 AustLII flag 7
Le Grand v Commissioner of Taxation [2002] FCA 1258; (2002) 124 FCR 53; (2002) 195 ALR 194; (2002) 51 ATR 139 Federal Court of Australia Australia - Commonwealth 15 Oct 2002 AustLII flag 70
FCT v Broken Hill Pty Co Ltd [2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507 Federal Court of Australia Australia - Commonwealth 18 Oct 2000 AustLII flag 38
J & G Knowles & Associates Pty Ltd v Commissioner of Taxation [2000] FCA 196; (2000) 96 FCR 402; (2000) 44 ATR 22 Federal Court of Australia Australia - Commonwealth 3 Mar 2000 AustLII flag 116
Oshlack v Richmond River Council [1998] HCA 11; (1998) 193 CLR 72; (1998) 152 ALR 83; (1998) 72 ALJR 578; (1998) 96 LGERA 173; [1998] 4 Leg Rep 18 High Court of Australia Australia - Commonwealth 25 Feb 1998 AustLII flag 3664
Taxation, Federal Commissioner of v Rowe [1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624 High Court of Australia Australia - Commonwealth 29 Apr 1997 AustLII flag 53
Cachia v Hanes [1994] HCA 14; (1994) 179 CLR 403; (1994) 120 ALR 385; (1994) 68 ALJR 374 High Court of Australia Australia - Commonwealth circa 1994 AustLII flag 892
Reseck v FCT [1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370 High Court of Australia Australia - Commonwealth 30 Sep 1975 AustLII flag 190
McLaurin v FCT [1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463 High Court of Australia Australia - Commonwealth 7 Mar 1961 AustLII flag 107
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
Queanbeyan Leagues Club Ltd v Poldune Pty Ltd [2000] NSWSC 1100 Supreme Court of New South Wales Australia - New South Wales 1 Nov 2000 AustLII flag 24
Scott v Commissioner of Taxation [1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215 Supreme Court of New South Wales Australia - New South Wales 7 Mar 1935 AustLII flag 96
Tiburon [1992] 2 Lloyds Rep 26 United Kingdom circa 1992 Westlaw flag 15
Cockburn v Edwards [1881] UKLawRpCh 203; (1881) 18 Ch D 449; 50 LJCh 181 United Kingdom 2 Aug 1881 CommonLII flag 47

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