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

[2015] ATOCR 9
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 flag 115
Esso Australia Ltd v FCT 157 ALR 652; (1998) 40 ATR 76 Australia circa 1998 LexisNexis AU flag 9
109 TR 2000/4 109 TR 2000/4 circa 2000 2

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