• Cases in public domain where a decision has not been handed down

    At the September 2012 meeting the ATO advised there were four FBT cases under appeal. Since that meeting:

    • the appeal concerning the loan benefits has been settled;
    • the appeal concerning usual place of residence was withdrawn;

    The other two cases are still in progress; namely:

    • the appeal concerning the definition of 'commercial parking station' in subsection 136(1) of the FBTAA;
    • the appeal concerning the operation of the associate provisions in section 318 of the Income Tax Assessment Act 1936 in the context of a government body.
      Last modified: 20 May 2013QC 34349