Virgin Australia Airlines Pty Ltd v Commissioner of Taxation [2021] FCA 523

Federal Court of Australia

Virgin Australia Airlines Pty Ltd v Commissioner of Taxation [2021] FCA 523 File numbers: NSD 1049 of 2020 NSD 1051 of 2020

Judgment of: GRIFFITHS J

Date of judgment: 18 May 2021

Catchwords: TAXATION – objections to car parking fringe benefits tax assessments disallowed – appeal under s 14ZZ of the Taxation Administration Act 1953 (Cth) – car parking provided to flight crew and cabin crew at three airports – whether flight crew and cabin crew have a "primary place of employment" – if yes, where is that primary place of employment – task of statutory construction – legislative history of "carve out" of fringe benefits tax exemption for car parking considered – meaning of "business premises" – whether home base terminal or aircraft is primary place of employment – qualitative and quantitative assessment of which place of employment is first or highest in rank or importance

Legislation: Fringe Benefits Tax Assessment Act 1986 (Cth) ss 5B-5C, 20, 39A(1)(e)-(f), 45, 58G, 136, Div 10A Taxation Administration Act 1953 (Cth) s 14ZZ Taxation Laws Amendment (Car Parking) Act 1992 (Cth) Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987 (Cth) Commonwealth, Parliamentary Debates, House of Representatives, 4 November 1992, 2624 (Peter Baldwin, Minister Assisting the Treasurer) Explanatory Memorandum, Taxation Laws Amendment (Car Parking) Bill 1992 (Cth)

Cases cited: Construction, Forestry, Maritime, Mining and Energy Union v Australian Building and Construction Commissioner (The Bay Street Appeal) [2020] FCAFC 192 Dalagold Pty Ltd v Director-General, Department of Tourism, Small Business and Industry [1999] 2 Qd R 126 Federal Commissioner of Taxation v Consolidated Media Holdings Ltd [2012] HCA 55; 250 CLR 503 Kelly v R [2004] HCA 12; 218 CLR 216 Virgin Blue Airlines Pty Ltd v Federal Commissioner of Taxation [2010] FCAFC 137; 190 FCR 150