Federal Court of Australia
Federal Court of Australia
Commissioner of Taxation v Virgin Australia Regional Airlines Pty Ltd [2021] FCAFC 209 Appeal from: Virgin Australia Airlines Pty Ltd v Commissioner of Taxation [2021] FCA 523
File numbers: NSD 561 of 2021 NSD 562 of 2021
Judgment of: LOGAN, THAWLEY AND DOWNES JJ
Date of judgment: 22 November 2021
Catchwords: TAXATION – appeals under s 14ZZ of the Taxation Administration Act 1953 (Cth) – car parking fringe benefits at airports provided to flight crew and cabin crew – whether flight crew and cabin crew have a "primary place of employment" on a particular day – where flight crew and cabin crew have a "Home Base" – employees' "Home Base" airport the relevant "primary place of employment" – appeal against primary judge's decision allowed
Legislation: Fringe Benefits Tax Assessment Act 1986 (Cth) ss 39A, 136 Taxation Administration Act 1953 (Cth) s 14ZZ
Cases cited: Virgin Australia Airlines Pty Ltd v Commissioner of Taxation [2021] FCA 523
Division: General Division
Registry: New South Wales
National Practice Area: Taxation
Number of paragraphs: 28
Date of hearing: 8 November 2021
Counsel for the Appellant: Mr BJ Sullivan SC with Mr CJ Peadon
Solicitor for the Appellant: ATO Review and Dispute Resolution
Counsel for the Respondent: Mr BL Jones
Solicitor for the Respondent: Clayton Utz
ORDERS NSD 561 of 2021
BETWEEN: COMMISSIONER OF TAXATION Appellant
AND: VIRGIN AUSTRALIA REGIONAL AIRLINES PTY LTD ABN 76 008 997 662 Respondent
order made by: LOGAN, THAWLEY AND DOWNES JJ DATE OF ORDER: 22 November 2021
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