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TD 97/24 - Income tax: what types of accommodation units used in a caravan/tourist park business can a taxpayer depreciate under section 42-15 of the Income Tax Assessment Act 1997 ('the Act') and what depreciation rates should the taxpayer use?

[1997] ATOTD 24

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Act (Cth)	s1.7, s2.5, s5.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Moreton Central Sugar Mill Co Ltd v FCT	[1967] HCA 20; (1967) 116 CLR 151; 14 ATD 468; 41 ALJR 55; (1967) 10 AITR 420	High Court of Australia	Australia - Commonwealth	circa 1967	AustLII		22
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		28
J Lyons and Co Ltd v The Attorney General	[1944] 1 All ER 477		United Kingdom	circa 1944	LexisNexis		7
13 CTBR (NS) 335	13 CTBR (NS) 335		Australia	circa 1944			2

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