LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

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

TD 2016/15 - Income tax: is an employer entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 for the annual fee incurred on an airport lounge membership for use by its employees?   flag 

[2016] ATOTD 15
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Act 1986 (Cth) s1, s8, s10, s26, s45, s58Y
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s5, s32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
W Nevill & Co Ltd v FCT [1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67 High Court of Australia Australia - Commonwealth 8 Mar 1937 AustLII flag 152

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