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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
J Lyons and Co Ltd v The Attorney General	[1944] 1 All ER 477		United Kingdom	circa 1944	LexisNexis		7
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
13 CTBR (NS) 335	13 CTBR (NS) 335		Australia	circa 1967			2

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