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CR 2015/9 - Fringe benefits tax: health and fitness equipment services provided by EFM Corporate Pty Ltd

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
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
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		116
Esso Australia Ltd v FCT	157 ALR 652; (1998) 40 ATR 76		Australia	circa 1998	LexisNexis AU		9
109 TR 2000/4	109 TR 2000/4			circa 2000			2

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