Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Qantas Airways Limited [2014] FCAFC 168 Citation: Commissioner of Taxation v Qantas Airways Limited [2014] FCAFC 168
Appeal from: Re Qantas Airways Limited v Commissioner of Taxation [2014] AATA 316
Parties: COMMISSIONER OF TAXATION v QANTAS AIRWAYS LIMITED QANTAS AIRWAYS LIMITED v COMMISSIONER OF TAXATION
File numbers: VID 333 of 2014 VID 334 of 2014
Judges: PERRAM, ROBERTSON & DAVIES JJ
Date of judgment: 9 December 2014
Catchwords: TAXATION – fringe benefits tax – car parking fringe benefits – meaning of 'commercial parking station' – where definition required that car parking spaces be made available in the ordinary course of business to members of the public – whether definition required that car parking spaces able to be used by persons commuting to and from work – relevance of contractual restriction limiting use of car parks at Canberra Airport to airline passengers and meeters and greeters
Legislation: Fringe Benefits Tax Act 1986 (Cth) Fringe Benefits Tax Assessment Act 1986 (Cth) ss 39A, 39C, 39D, 39DA, 136, 148 Taxation Laws Amendment (Car Parking) Bill 1992 (Cth)
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