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TD 94/61 - Income tax: to what extent are tax deductions available under subsection 51(1) of the Income Tax Assessment Act 1936 (the Act) for payments made under an agreement to lease car park surfacing where the car park surfacing is on land owned by the lessee and the car park surfacing is used in carrying on the lessee's business operations?

[1994] ATOTD TD94/61

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
(1959) 8 CTBR (NS) 623	(1959) 8 CTBR (NS) 623		Australia	circa 1959			2
Australian Provincial Assurance Co Ltd v Coroneo	[1938] NSWStRp 35; (1938) 38 SR (NSW) 700; (1938) 55 WN (NSW) 246	Supreme Court of New South Wales	Australia - New South Wales	31 Aug 1938	AustLII		114
Belgrave Nominees Pty Ltd v Barlin-Scott Airconditioning Pty Ltd	[1984] VicRp 75; [1984] VR 947		Australia - Victoria	1 May 1984	AustLII		24
Eon Metals NL v Commissioner of State Taxation (WA)	(1991) 22 ATR 601		Australia	circa 1991	Legal Online / Westlaw		19
Hellawell v Eastwood	[1851] EngR 17; 6 Exch 295; 20 LJEx 154; 155 ER 554; 15 JP 724; 5 De GM & GBy 403	Court of Exchequer	United Kingdom	circa 1851	CommonLII		43
Hobson v Gorringe	[1896] UKLawRpCh 188; [1897] 1 Ch 182	Court of Chancery	United Kingdom	19 Dec 1896	CommonLII		51
Holland v Hodgson	[1872] UKLawRpCP 24; [1861-73] All ER 237; LR 7 CP 328; 26 LT 709; 41 LJCP 146; [1872] SC 1928-1929	Court of Common Pleas	United Kingdom - Scotland	23 May 1872	CommonLII		130

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