Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

TR 2019/3 - Fringe benefits tax: benefits provided to religious practitioners

[2019] ATOTR TR2019/3

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Fringe Benefits Tax Assessment Bill 1986 (Cth)
Australian Charities and Not-for-profits Commission Act 2012 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s99.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Stratton v Simpson	[1970] HCA 45; (1970) 125 CLR 138; [1971] ALR 117; (1970) 44 ALJR 487	High Court of Australia	Australia - Commonwealth	12 Nov 1970	AustLII		93
Pamas Foundation (Inc) v Commissioner of Taxation	[1992] FCA 154; (1992) 35 FCR 117; (1992) 106 ALR 229; (1992) 23 ATR 189	Federal Court of Australia	Australia - Commonwealth	9 Apr 1992	AustLII		12
Pamas Foundation (Inc) v Deputy FCT	[1992] FCA 299	Federal Court of Australia	Australia - Commonwealth	25 Jun 1992	AustLII		2

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback