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TR 97/23 - Income tax: deductions for repairs   flag 

[1997] ATOTR TR97/23
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Amendment Bill (No 3) 1984 (Cth)
Income Tax Assessment Act 1936 (Cth) s1, s8, s82
Income Tax Assessment Act 1997 (Cth) s2.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
NT87/4237 and Commissioner of Taxation [1989] AATA 494; (1989) 20 ATR 3796 Administrative Appeals Tribunal Australia 21 Jul 1989 AustLII flag 3
NT86/7404 and Commissioner of Taxation [1988] AATA 369; (1988) 20 ATR 3170 Administrative Appeals Tribunal Australia 23 Dec 1988 AustLII flag 2
ST87/208 and Commissioner of Taxation [1988] AATA 197; (1988) 19 ATR 3540 Administrative Appeals Tribunal Australia 31 May 1988 AustLII flag 2
B5770/1986 and Commissioner of Taxation [1986] AATA 599; (1986) 18 ATR 3056 Administrative Appeals Tribunal Australia 7 Nov 1986 AustLII flag 4
BP Oil Refinery (Bulwer Island) Ltd v Commissioner of Taxation (1992) 33 FCR 594; (1992) 23 ATR 65 Federal Court of Australia Australia circa 1992 Legal Online / Westlaw flag 6
Ready Mixed Concrete (Victoria) Pty Ltd v FCT [1969] HCA 12; 118 CLR 177; (1969) 1 ATR 123; 15 ATD 215; 43 ALJR 153 High Court of Australia Australia - Commonwealth 28 Mar 1969 AustLII flag 30
W Thomas & Co Pty Ltd v FCT [1965] HCA 54; (1965) 115 CLR 58; [1966] ALR 915; 39 ALJR 246; 14 ATD 78 High Court of Australia Australia - Commonwealth 3 Nov 1965 AustLII flag 61
Lindsay v FCT [1961] HCA 93; (1961) 106 CLR 377; [1961] ALR 58; 12 ATD 197; 34 ALJR 239 High Court of Australia Australia - Commonwealth 14 Dec 1961 AustLII flag 25
FCT v Western Suburbs Cinemas Ltd [1952] HCA 28; (1952) 86 CLR 102; (1952) 9 ATD 452 High Court of Australia Australia - Commonwealth 11 Jun 1952 AustLII flag 37
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
23 Atr 73 23 ATR 73 Australia circa 1969 Legal Online / Westlaw flag 2
86 CLR 107 86 CLR 107; 9 ATD 455 Australia - Commonwealth circa 1969 Legal Online / Westlaw flag 2
[1925] Satc 133 [1925] SATC 133 South Africa circa 1925 flag 2
(1962) 10 CTBR (NS) 459 (1962) 10 CTBR (NS) 459 Australia circa 1962 flag 2
(1962) 10 CTBR (NS) 360 (1962) 10 CTBR (NS) 360 Australia circa 1962 flag 2
Brown (Inspector of Taxes) v Burnley Football & Athletic Co Ltd [1980] 3 All ER 244 United Kingdom circa 1980 LexisNexis flag 4
(1966) 13 CTBR (NS) 396 (1966) 13 CTBR (NS) 396 Australia circa 1966 flag 2
Case No B 15/1983 27 CTBR (NS) 158 Australia circa 1983 flag 4
(1968) 14 CTBR (NS) Case 40 (1968) 14 CTBR (NS) Case 40 Australia circa 1968 flag 2
Case No M 56/1967 14 CTBR (NS) 209 Australia circa 1967 flag 2
(1972) 18 CTBR (NS) 82 (1972) 18 CTBR (NS) 82 Australia circa 1972 flag 2
Cases Nos B 100/1982; B 3/1983 26 CTBR (NS) 522 Australia circa 1983 flag 32
(1972) 18 CTBR (NS) Case 33 (1972) 18 CTBR (NS) Case 33 Australia circa 1972 flag 2
Day v Harland and Wolff [1953] 2 All ER 387 United Kingdom circa 1953 LexisNexis flag 10
(1984) 27 CTBR (NS) 1236 (1984) 27 CTBR (NS) 1236 Australia circa 1984 flag 2
(1959) 8 CTBR (NS) Case 137 (1959) 8 CTBR (NS) Case 137 Australia circa 1959 flag 2
106 CLR 383-4 106 CLR 383-4; 12 ATD 200 Australia - Commonwealth circa 1980 Legal Online / Westlaw flag 3
(1959) 8 CTBR (NS) 770 (1959) 8 CTBR (NS) 770 Australia circa 1959 flag 2
106 CLR 384; 12 Atd 201 106 CLR 384; 12 ATD 201 Australia - Commonwealth circa 1980 Legal Online / Westlaw flag 3
Hoddinott v Newton, Chambers & Co, Ltd [1900] UKLawRpAC 58; [1901] AC 49 United Kingdom 10 Dec 1900 CommonLII flag 41
115 CLR 72 115 CLR 72; 14 ATD 87 Australia - Commonwealth circa 1901 Legal Online / Westlaw flag 3
Law Shipping Co Ltd v Inland Revenue Commissioners (1923) 12 Tax Cas 621; [1924] SC 74 United Kingdom - Scotland circa 1924 flag 14
(1962) 10 CTBR (NS) Case 58 (1962) 10 CTBR (NS) Case 58 Australia circa 1962 flag 2
Lindsay v FCT (1960) 106 CLR 197; 12 ATD 505 Australia - Commonwealth circa 1960 Legal Online / Westlaw flag 2
86 CLR 105-6 86 CLR 105-6; 86 CLR 106; 9 ATD 454 Australia - Commonwealth circa 1924 Legal Online / Westlaw flag 2
(1956) 6 CTBR (NS) Case 55 (1956) 6 CTBR (NS) Case 55 Australia circa 1956 flag 2
(1962) 10 CTBR (NS) Case 84; (1963) 11 CTBR (NS) Case 63; (1950) 1 CTBR (NS) Case 18 (1962) 10 CTBR (NS) Case 84; (1963) 11 CTBR (NS) Case 63; (1950) 1 CTBR (NS) Case 18 Australia circa 1950 flag 2
Lister v Lane & Nesham [1893] UKLawRpKQB 109; [1893] 2 QB 212 United Kingdom 15 Jun 1893 CommonLII flag 33
(1963) 11 CTBR (NS) 390 (1963) 11 CTBR (NS) 390 Australia circa 1963 flag 4
London and North Eastern Railway Co v Berriman [1946] AC 278; [1946] 1 All ER 255 United Kingdom circa 1946 LexisNexis / Westlaw flag 47
(1966) 13 CTBR (NS) Case 56 (1966) 13 CTBR (NS) Case 56 Australia circa 1966 flag 2
Lurcott v Wakely & Wheeler [1911] UKLawRpKQB 33; [1911] 1 KB 905; [1911-13] All ER 41 United Kingdom 22 Feb 1911 CommonLII flag 83
(1972) 18 CTBR (NS) Case 14 (1972) 18 CTBR (NS) Case 14 Australia circa 1972 flag 4
(1956) 6 CTBR (NS) 342 (1956) 6 CTBR (NS) 342 Australia circa 1956 flag 2
(1984) 27 CTBR (NS) Case 154 (1984) 27 CTBR (NS) Case 154 Australia circa 1984 flag 2
(1953) 4 CTBR (NS) Case 9 (1953) 4 CTBR (NS) Case 9 Australia circa 1953 flag 2
Odeon Associated Theatres v Jones (Inspector of Taxes) [1972] 1 All ER 681 United Kingdom circa 1972 LexisNexis flag 6
115 CLR 74 115 CLR 74; 14 ATD 88 Australia - Commonwealth circa 1972 Legal Online / Westlaw flag 2
Placer Pacific Management Pty Ltd v FCT (1995) 31 ATR 253 Australia circa 1995 Legal Online / Westlaw flag 19
86 CLR 105; 9 Atd 454 86 CLR 105; 9 ATD 454 Australia - Commonwealth circa 1995 Legal Online / Westlaw flag 2
(1953) 4 CTBR (NS) 58 (1953) 4 CTBR (NS) 58 Australia circa 1953 flag 2
(1963) 11 CTBR (NS) Case 44 (1963) 11 CTBR (NS) Case 44 Australia circa 1963 flag 2
Regent Oil Co Ltd v Strick (Inspector of Taxes) [1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174 United Kingdom circa 1966 LexisNexis / Westlaw flag 80
(1983) 27 CTBR (NS) Case 26 (1983) 27 CTBR (NS) Case 26 Australia circa 1983 flag 4
(1953) 3 CTBR (NS) Case 82 (1953) 3 CTBR (NS) Case 82 Australia circa 1953 flag 2
106 CLR 385 106 CLR 385; 12 ATD 201 Australia - Commonwealth Legal Online / Westlaw flag 2
Samuel Jones & Co (Devondale) Ltd v Commissioners of Inland Revenue (1951) 32 Tax Cas 513 United Kingdom circa 1951 flag 9
(1963) 11 CTBR (NS) 207 (1963) 11 CTBR (NS) 207 Australia circa 1963 flag 2
Sandell v Porter 115 CLR 66; 14 ATD 83 Australia - Commonwealth circa 1951 Legal Online / Westlaw flag 3
106 CLR 383; 12 Atd 200 106 CLR 383; 12 ATD 200 Australia - Commonwealth circa 1951 Legal Online / Westlaw flag 2
(1950) 1 CTBR (NS) Case 18 (1950) 1 CTBR (NS) Case 18 Australia circa 1950 flag 2
(1953) 3 CTBR (NS) 497 (1953) 3 CTBR (NS) 497 Australia circa 1953 flag 2
26 CTBR (NS) Case 75 26 CTBR (NS) Case 75 Australia flag 30
(1972) 18 CTBR (NS) 238 (1972) 18 CTBR (NS) 238 Australia circa 1972 flag 2

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