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VT83/51 and Commissioner of Taxation   flag  10

[1986] AATA 418; 18 ATR 3120
Administrative Appeals Tribunal
Australia
17th December, 1986

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
CR 2010/76 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Murrumbidgee EcoTender II project [2010] ATOCR CR2010/76 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/1 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program [2010] ATOCR 1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/76 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Murrumbidgee EcoTender II project [2010] ATOCR 76 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2010/1 - Income tax: treatment of payments received under the Murrumbidgee Catchment Management Authority Lower Murrumbidgee EcoTender program [2010] ATOCR CR2010/1 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program [2007] ATOCR CR2007/92 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program [2007] ATOCR 92 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business [2006] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business [2006] ATOTR TR2006/3 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
It 2429 - Income Tax : Advance Payment of Grant Or Subsidy [1987] ATOITR IT2429 Australian Taxation Office Australia - Commonwealth 9 Jul 1987 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Tax Traps in the Financial Structures of 'Resident Funded' Retirement Villages" [1991] RevenueLawJl 3 Dirkis, Michael J Australia circa 1991 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s25
Income Tax Assessment Act 1936 (Cth)
Industrial Research and Development Incentives Act 1976 (Cth) s30, s33, s35
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program [2007] ATOCR 92 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
CR 2007/92 - Income tax: assessable income: treatment of payments received under the Western Catchment Management Authority Enterprise Based Conservation Program [2007] ATOCR CR2007/92 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business [2006] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business [2006] ATOTR TR2006/3 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
"Tax Traps in the Financial Structures of 'Resident Funded' Retirement Villages" [1991] RevenueLawJl 3 Dirkis, Michael J Australia circa 1991 AustLII flag
It 2429 - Income Tax : Advance Payment of Grant Or Subsidy [1987] ATOITR IT2429 Australian Taxation Office Australia - Commonwealth 9 Jul 1987 AustLII flag

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