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Quarries Ltd v FCT   flag  28

[1961] HCA 69; (1961) 106 CLR 310; [1962] ALR 160; (1961) 8 AITR 383; 12 ATD 256; 35 ALJR 310
High Court of Australia
Australia - Commonwealth
14th November, 1961

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Cohen v Wyong Shire Council [2005] NSWCA 46 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Mar 2005 AustLII flag 2
Cuthbertson, In re [1979] TASRp 8; [1979] Tas R 93 Australia - Tasmania 22 Jun 1979 AustLII flag 3
FCT v Faichney [1972] HCA 67; (1972) 129 CLR 38; 47 ALJR 35; 3 ATR 435 High Court of Australia Australia - Commonwealth 15 Dec 1972 AustLII flag 73
FCT v Reef Networks Pty Ltd [2004] FCAFC 275; (2004) 57 ATR 375 Federal Court of Australia Australia - Commonwealth 15 Oct 2004 AustLII flag 6
Imperial Chemical Industries of Australia and New Zealand Ltd v FCT [1970] HCA 9; (1970) 120 CLR 396; (1970) 1 ATR 450; 44 ALJR 119 High Court of Australia Australia - Commonwealth 25 Mar 1970 AustLII flag 10
It 145 - Depreciation - the Meaning of Plant - Mobile Sheds and Caravans in Tourist Park [1970] ATOITR IT145 Australian Taxation Office Australia - Commonwealth 27 Feb 1970 AustLII flag
It 168 - Chimney Stacks - Depreciation and Investment Allowance [1967] ATOITR IT168 Australian Taxation Office Australia - Commonwealth 28 Sep 1967 AustLII flag
Jacobson (decd), Re [1970] VicRp 23; [1970] VR 180 Australia - Victoria 5 Sep 1969 AustLII flag 4
NT86/12511 and Commissioner of Taxation [1989] AATA 463; 20 ATR 3708 Administrative Appeals Tribunal Australia 26 Jun 1989 AustLII flag
NT86/642 and Commissioner of Taxation [1988] AATA 49; 19 ATR 3232 Administrative Appeals Tribunal Australia 5 Feb 1988 AustLII flag
Palmer v BJ Clarke's (Hampton) Pty Ltd [1966] VicRp 2; [1966] VR 7 Australia - Victoria 24 Sep 1965 AustLII flag 2
Re Carpentaria Transport Pty Ltd v Commissioner of Taxation [1990] FCA 219 Federal Court of Australia Australia - Commonwealth 6 Jul 1990 AustLII flag
Re Commissioner of Taxation of the Commonwealth of Australia v Alexander John Toms [1989] FCA 117 Federal Court of Australia Australia - Commonwealth 14 Apr 1989 AustLII flag
Reef Networks Pty Ltd v Deputy Commissioner of Taxation [2003] FCA 1552 Federal Court of Australia Australia - Commonwealth 22 Dec 2003 AustLII flag
Rowsthorn and Commissioner of Taxation (Taxation) [2017] AATA 602 Administrative Appeals Tribunal Australia 5 May 2017 AustLII flag
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 62; (1997) 35 ATR 1022 Administrative Appeals Tribunal Australia 3 Mar 1997 AustLII flag 5
TD 97/24 - Income tax: what types of accommodation units used in a caravan/tourist park business can a taxpayer depreciate under section 42-15 of the Income Tax Assessment Act 1997 ('the Act') and what depreciation rates should the taxpayer use? [1997] ATOTD 24 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
TD 97/24 - Income tax: what types of accommodation units used in a caravan/tourist park business can a taxpayer depreciate under section 42-15 of the Income Tax Assessment Act 1997 ('the Act') and what depreciation rates should the taxpayer use? [1997] ATOTD TD97/24 Australian Taxation Office Australia - Commonwealth circa 1997 AustLII flag
Tomlins v Brennan [2006] NTCA 5; (2006) 224 FLR 367; (2006) 18 NTLR 80 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 10 Aug 2006 AustLII flag
Tomlins v Brennan [2006] NTSC 23; 197 FLR 477; 161 A Crim R 30 Supreme Court of the Northern Territory Australia - Northern Territory 22 Mar 2006 AustLII flag 2
TR 2004/16 - Income tax: plant in residential rental properties [2004] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2004/16 - Income tax: plant in residential rental properties [2004] ATOTR TR2004/16 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2007/9 - Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant [2007] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2007/9 - Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant [2007] ATOTR TR2007/9 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Wangaratta Woollen Mills Ltd v FCT [1969] HCA 39; 119 CLR 1; (1970) 1 ATR 329; 43 ALJR 324 High Court of Australia Australia - Commonwealth 4 Sep 1969 AustLII flag 37
Yaniuk and Commissioner of Taxation [2001] AATA 851 Administrative Appeals Tribunal Australia 11 Oct 2001 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"The Use of Income Taxation Incentives to Promote Renewable Energy and Energy Conservation" [1990] AUMPLawAYbk 3 Bradbrook, AJ Australia circa 1990 AustLII flag
"Table of Cases" [1990] AUMPLawAYbk 1 Editors Australia circa 1990 AustLII flag

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
(1937) 54 RPC 253 (1937) 54 RPC 253 circa 1937 3
Australian Gas Light Co v The Valuer-General (1940) 40 SR (NSW) 126 Supreme Court of New South Wales Australia - New South Wales circa 1940 flag 468
Australian Gas Light Co v The Valuer-General 57 WN 53 United Kingdom flag 27
Hinton v Maden & Ireland (1959) 38 Tax Cas 391 United Kingdom circa 1959 flag 6
Inland Revenue Commissioners v West (1950) 31 Tax Cas 402 United Kingdom circa 1950 flag 4
J Lyons & Co Ltd v Attorney-General [1944] Ch 281; [1944] 1 All ER 447 Court of Chancery United Kingdom circa 1944 LexisNexis / Westlaw flag 20
London and Eastern Counties Loan and Discount Co v Creasey [1897] UKLawRpKQB 26; (1897) 1 QB 442 United Kingdom 16 Feb 1897 CommonLII flag 1
M ’ Intyre v M ’ Intee [1915] SCJ 27 Supreme Court of Canada Canada circa 1915 flag 2
Margrett v Lowestoft Water & Gas Co (1935) 19 Tax Cas 481 United Kingdom circa 1935 flag 13
Yarmouth v France [1887] UKLawRpKQB 169; (1887) 19 QBD 647; (1887) 57 LJQB 7; 36 WB 281; 17 Rul Cas 217; 36 WR 281 United Kingdom 8 Nov 1887 CommonLII flag 104

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