Commissioner of Taxation v Indooroopilly Children Services(Qld) Pty Ltd

• 1. Taxation
  2. › Fringe benefits tax
  3. › Definition of fringe benefit
  4. › Whether contribution to employee incentive trust constitutes fringe benefit
  5. › Whether definition requires identification of particular employee at time of provision
  6. › Whether benefit provided 'in respect of the employment of the employee'
  7. › Fringe Benefits Tax Assessment Act 1986 (Cth), s 136(1)
• 1. Taxation
  2. › Fringe benefits tax
  3. › Definition of fringe benefit
  4. › Whether fringe benefits tax imposed on benefits provided rather than benefits received
  5. › Whether employer participation in or facilitation of scheme sufficient
  6. › Fringe Benefits Tax Assessment Act 1986 (Cth), ss 136(1), 148(1), 154
• 1. Public Law
  2. › Function of courts exercising federal jurisdiction
  3. › Obligation of Commissioner of Taxation to administer law as interpreted by judiciary
  4. › Whether executive may administer statute contrary to judicial declarations of its meaning
  5. › Constitution, Ch II, Ch III, s 61

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