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Taxpayer and Deputy Commissioner of Taxation   flag  5

[1997] AATA 62; (1997) 35 ATR 1022
Administrative Appeals Tribunal
Australia
3rd March, 1997

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Harbour Side Marina Apartments [2024] QBCCMCmr 418 Queensland Body Corporate and Community Management Commissioner - Adjudicators Orders Australia - Queensland 14 Nov 2024 AustLII flag
TR 2004/16 - Income tax: plant in residential rental properties [2004] ATOTR 16 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2004/16 - Income tax: plant in residential rental properties [2004] ATOTR TR2004/16 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
TR 2007/9 - Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant [2007] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
TR 2007/9 - Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant [2007] ATOTR TR2007/9 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act 1975 (Cth) s37
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth) s14ZS, s14ZZA
Taxation Laws Amendment (Self Assessment) Act 1992 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
"Repairs To Premises, and Depreciation of Plant or Articles" [1981] Taxation in Australia 107 Taxation in Australia Australia circa 1981 flag 1
(1962) 10 CTBR (NS) Case 107 (1962) 10 CTBR (NS) Case 107 Australia circa 1962 flag 2
(1964) 11 CTBR (NS) Case 101 (1964) 11 CTBR (NS) Case 101 Australia circa 1964 flag 2
(1964) 11 CTBR (NS) Case 102 (1964) 11 CTBR (NS) Case 102 Australia circa 1964 flag 1
(1966) 12 CTBR (NS) Case 109 (1966) 12 CTBR (NS) Case 109 Australia circa 1966 flag 1
(1970) 16 CTBR (NS) Case 17 (1970) 16 CTBR (NS) Case 17 Australia circa 1970 flag 1
(1982) 25 CTBR (NS) Case 126 (1982) 25 CTBR (NS) Case 126 Australia circa 1982 flag 1
FCT v Broken Hill Pty Co Ltd [1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40 High Court of Australia Australia - Commonwealth 10 Apr 1968 AustLII flag 84
FCT v Faichney [1972] HCA 67; (1972) 129 CLR 38; 47 ALJR 35; 3 ATR 435 High Court of Australia Australia - Commonwealth 15 Dec 1972 AustLII flag 73
Imperial Chemical Industries of Australia and New Zealand Ltd v FCT [1970] HCA 9; (1970) 120 CLR 396; (1970) 1 ATR 450; 44 ALJR 119 High Court of Australia Australia - Commonwealth 25 Mar 1970 AustLII flag 10
Inland Revenue Commissioners v Barclay, Curle & Co Ltd [1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122 United Kingdom - Scotland circa 1969 LexisNexis flag 46
Inland Revenue Commissioners v Scottish & Newcastle Breweries Ltd [1982] 1 WLR 322 United Kingdom circa 1982 LexisNexis / Westlaw flag 12
Jarrold (Inspector of Taxes) v John Good and Sons Ltd [1963] 1 All ER 141 United Kingdom circa 1963 LexisNexis flag 3
Macquarie Worsteds Pty Ltd v Commissioner of Taxation (Cth) 3 ALR 122; 23 FLR 69; (1974) 4 ATR 334 Australia circa 1974 LexisNexis AU flag 5
Negative Instruments Pty Ltd v FCT (No 2) (1994) 29 ATR 429 Australia circa 1994 Legal Online / Westlaw flag 5
NT88/1692 and Commissioner of Taxation [1989] AATA 11; (1989) 20 ATR 3278 Administrative Appeals Tribunal Australia 20 Jan 1989 AustLII flag 1
Pearce v Commissioner of Taxation (Cth) 85 ALR 359; (1988) 20 ATR 113 Australia circa 1969 LexisNexis AU flag 8
Quarries Ltd v FCT [1961] HCA 69; (1961) 106 CLR 310; [1962] ALR 160; (1961) 8 AITR 383; 12 ATD 256; 35 ALJR 310 High Court of Australia Australia - Commonwealth 14 Nov 1961 AustLII flag 28
Wangaratta Woollen Mills Ltd v FCT [1969] HCA 39; 119 CLR 1; (1970) 1 ATR 329; 43 ALJR 324 High Court of Australia Australia - Commonwealth 4 Sep 1969 AustLII flag 37
Yarmouth v France [1887] UKLawRpKQB 169; (1887) 19 QBD 647; (1887) 57 LJQB 7; 36 WB 281; 17 Rul Cas 217; 36 WR 281 United Kingdom 8 Nov 1887 CommonLII flag 104
11 CTBR (NS) 587 11 CTBR (NS) 587 Australia circa 1969 flag 2

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