Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Virgin Blue Airlines Pty Limited v Commissioner of Taxation [2010] FCA 631 Citation: Virgin Blue Airlines Pty Limited v Commissioner of Taxation [2010] FCA 631
Parties: VIRGIN BLUE AIRLINES PTY LIMITED ACN 090 670 965 v COMMISSIONER OF TAXATION
File number(s): NSD 1420 of 2009
Judge: JAGOT J
Date of judgment: 18 June 2010
Catchwords: STATUTORY INTERPRETATION – "in the vicinity of"
Legislation: Fringe Benefits Tax Assessment Act 1986 (Cth) s 39A Taxation Administration Act 1953 (Cth) Pt IVC
Cases cited: Abley v District Council of Yankalilla (1979) 22 SASR 147 Adler v George [1964] 2 QB 7 Co-operative Bulk Handling Ltd v Australian Workers' Union, West Australian Branch, Industrial Union of Workers (1980) 32 ALR 541 Harrison v The Darling to Glen Waverley Railway Construction Trust (1934) 52 CLR 68 Pollock v Ciccone (1988) 34 A Crim R 257 Sea Swift Pty Ltd v Waterside Workers Federation of Australia (1989) 29 IR 391
Date of hearing: 17 June 2010
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 22
Counsel for the Applicant: Mr M Richmond SC and Ms C Burnett
Counsel for the Respondent: Mr T Thawley and Mr G O'Mahoney
Solicitor for the Applicant: Clayton Utz Lawyers
Solicitor for the Respondent: Australian Taxation Office
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY
GENERAL DIVISION NSD 1420 of 2009
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