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TR 96/1 - Income tax: deductions for gifts made under the Taxation Incentives for the Arts Scheme: procedures and valuation method   flag 

[1996] ATOTR TR96/1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
AAT Case 5594 (1989) 21 ATR 3144 Australia circa 1989 Legal Online / Westlaw flag 3
Abrahams v FCT [1944] HCA 32; (1944) 70 CLR 23 High Court of Australia Australia - Commonwealth 23 Nov 1944 AustLII flag 86
Herald and Weekly Times Ltd v McGregor [1928] ArgusLawRp 106; (1928) 34 ALR 377 Australia 8 Nov 1928 AustLII flag 26
Re Taxation Appeals [1991] AATA 117; (1991) 22 ATR 3166 Administrative Appeals Tribunal Australia 9 May 1991 AustLII flag 4

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