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"Lease Incentive Payments and Capital Gains Tax Provisions"

(1999) 2 (2) Journal of Australian Taxation 102

Ashiabor, Hope

Journal of Australian Taxation

Australia

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s6, s100, s102, s132, s135, s155, s260
Income Tax Assessment Act 1997 (Cth)	s3.5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		398
Dickenson v FCT	[1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23	High Court of Australia	Australia - Commonwealth	2 Apr 1958	AustLII		49
McLaren v Needham	(1960) 39 Tax Cas 37		United Kingdom	circa 1960			4
("Montgomery"); CIR (NZ) v Wattle	(1998) 18 NZTC 13,991		New Zealand	circa 1998	CCH New Zealand		3
"When will Lease Incentives be of an Income Nature?"	(1998) 1 Journal of Australian Taxation 14	Journal of Australian Taxation	Australia	circa 1998	Informit / LexisNexis		2
"Lease Incentives: Disentangling the Myer Web"	(1998) 2 (2) Tax Specialist 73	Tax Specialist		circa 1998			1
Irc v Coia	(1959) 38 Tax Cas 344		United Kingdom	circa 1959			1

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