Commissioner of Taxation v Virgin Australia Regional Airlines Pty Ltd [2021] FCAFC 209 (22 November 2021) (Logan, Thawley and Downes JJ)


Catchwords:


TAXATION – appeals under s 14ZZ of the Taxation Administration Act 1953 (Cth) – car parking fringe benefits at airports provided to flight crew and cabin crew – whether flight crew and cabin crew have a “primary place of employment” on a particular day – where flight crew and cabin crew have a “Home Base” – employees’ “Home Base” airport the relevant “primary place of employment” – appeal against primary judge’s decision allowed