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It 2105 - Motor Vehicle Depreciation Limit - Lease Finance Companies - Finance Or Actuarial Method of Accounting for Lease Income   flag 

[1984] ATOITR IT2105
Australian Taxation Office
Australia - Commonwealth
19th September, 1984

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Amendment Act (No. 2) 1980 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Citibank Ltd (1993) 44 FCR 434; (1993) 116 ALR 443; (1993) 26 ATR 423 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 29

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