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

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