Federal Court of Australia
Federal Court of Australia
Bechtel Australia Pty Ltd v Commissioner of Taxation [2024] FCAFC 33 Appeal from: Bechtel Australia Pty Ltd v Commissioner of Taxation [2023] FCA 676
File number(s): QUD 315 of 2023
Judgment of: DERRINGTON, DOWNES and HESPE JJ
Date of judgment: 15 March 2024
Catchwords: TAXATION – Fringe benefits tax – in relation to travel expenses for 'fly in, fly out' (FIFO) employees – whether 'otherwise deductible' rule applies
Legislation: Fringe Benefits Tax Assessment Act 1986 (Cth) s 52 Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) s 8-1
Cases cited: Commissioner of Taxation v Payne [2001] HCA 3; (2001) 202 CLR 93 John Holland Group Pty Ltd v Federal Commissioner of Taxation [2015] FCAFC 82; (2015) 232 FCR 59 Lunney v Federal Commissioner of Taxation (1958) 100 CLR 478 Newsom v Robertson (Inspector of Taxes) [1953] Ch 7
Division: General Division
Registry: Queensland
National Practice Area: Taxation
Number of paragraphs: 35
Date of hearing: 20 November 2023
Counsel for the Appellant Mr BJ Sullivan SC and Mr CJ Peadon
Solicitors for the Appellant Judy Sullivan Consulting Pty Ltd
Counsel for the Respondent Mr EF Wheelahan KC and Ms CJ Conway
Solicitors for the Respondent McInnes Wilson Lawyers
ORDERS QUD 315 of 2023
BETWEEN: BECHTEL AUSTRALIA PTY LTD Appellant
AND: COMMISSIONER OF TAXATION Respondent
order made by: DERRINGTON, DOWNES and HESPE JJ DATE OF ORDER: 15 March 2024
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