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Imperial Chemical Industries of Australia and New Zealand Ltd v FCT   flag  10

[1970] HCA 9; (1970) 120 CLR 396; (1970) 1 ATR 450; 44 ALJR 119
High Court of Australia
Australia - Commonwealth
25th March, 1970

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Port of Portland Pty Ltd and FCT [2008] AATA 1162; [2008] ATC 10-071; 73 ATR 990 Administrative Appeals Tribunal Australia 23 Dec 2008 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
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 2004/16 - Income tax: plant in residential rental properties [2004] ATOTR TR2004/16 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2004/16 - Income tax: plant in residential rental properties [2004] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Yaniuk and Commissioner of Taxation [2001] AATA 851 Administrative Appeals Tribunal Australia 11 Oct 2001 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
Re Carpentaria Transport Pty Ltd v Commissioner of Taxation [1990] FCA 219 Federal Court of Australia Australia - Commonwealth 6 Jul 1990 AustLII flag
NT86/12511 and Commissioner of Taxation [1989] AATA 463; 20 ATR 3708 Administrative Appeals Tribunal Australia 26 Jun 1989 AustLII flag
FCT v ICI Australia Ltd [1972] HCA 75; (1972) 127 CLR 529; [1972-73] ALR 715; (1972) 46 ALJR 35; 2 ATR 672 High Court of Australia Australia - Commonwealth 1 Dec 1972 AustLII flag 91

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Inland Revenue Commissioners v Barclay, Curle & Co Ltd [1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122 United Kingdom - Scotland circa 1969 LexisNexis flag 46
Jarrold v John Good & Sons Ltd (1963) 1 WLR 214 United Kingdom circa 1963 LexisNexis / Westlaw flag 16
Quarries Ltd v FCT [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 14 Nov 1961 AustLII flag 28
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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