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TR 2024/1 - Income tax: composite items - identifying the relevant depreciating asset for capital allowances    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Mitsui & Co (Australia) Ltd v FCT	[2012] FCAFC 109; (2012) 205 FCR 523; (2012) 90 ATR 171; [2012] ATC 20-341	Federal Court of Australia	Australia - Commonwealth	14 Aug 2012	AustLII		16
Li v Minister for Immigration, Local Government and Ethnic Affairs	[1992] FCA 14; (1992) 33 FCR 568	Federal Court of Australia	Australia - Commonwealth	29 Jan 1992	AustLII		15
Overseas Telecommunications Commission (Aust) v The Commissioner of Taxation	[1989] FCA 665	Federal Court of Australia	Australia - Commonwealth	circa 1989	AustLII		3
[1988] Fca 500	[1988] FCA 500	Federal Court of Australia	Australia - Commonwealth	circa 1988	AustLII		3
Bercove v Hermes [No 3]	[1983] FCA 163; 49 ALR 156; (1983) 67 FLR 186	Federal Court of Australia	Australia - Commonwealth	29 Jul 1983	AustLII		6
Monier Colourtile Pty Ltd v Commissioner of Taxation (Cth)	(1983) 68 FLR 111; 14 ATR 379		Australia	circa 1983	Legal Online / Westlaw		7
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		37
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		30
Overseas Telecommunications Commission (Aust) v Commissioner of Taxation (Cth)	20 ATR 1482		Australia		Legal Online / Westlaw		7