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IT 2550 - Income tax: assessability of profits made on the disposal of depreciated plant    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
NT85/3995 and Commissioner of Taxation	[1987] AATA 154; 18 ATR 3457	Administrative Appeals Tribunal	Australia	27 Apr 1987	AustLII		1
Commissioner of Taxation v Cyclone Scaffolding Pty Ltd	(1987) 18 FCR 183; (1987) 77 ALR 319; (1987) 19 ATR 674	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		18
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		341
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		131
Commercial and General Acceptance Ltd v FCT	[1977] HCA 47; (1977) 137 CLR 373; 16 ALR 267; (1977) 7 ATR 716; (1977) 51 ALJR 842	High Court of Australia	Australia - Commonwealth	circa 1977	AustLII		58
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		244
Memorex Pty Ltd v Commissioner of Taxation (Cth)	(1987) 77 ALR 299; (1987) 19 ATR 553; 13 ALD 685		Australia	circa 1987	LexisNexis AU		18
Cyclone Scaffolding Pty Ltd v Commissioner of Taxation (Cth)	87 FLR 381; 18 ATR 148		Australia	circa 1938	Legal Online / Westlaw		4