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Wangaratta Woollen Mills Ltd v FCT     37

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2024/1 - Income tax: composite items - identifying the relevant depreciating asset for capital allowances	[2024] ATOTR TR2024/1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2024/1 - Income tax: composite items - identifying the relevant depreciating asset for capital allowances	[2024] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
TR 2023/D2 - Income tax: composite items - identifying the relevant depreciating asset for capital allowances	[2023] ATODTR TR2023/D2	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Urenco Chemplants Ltd v HMRC	[2022] EWCA Civ 1587	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Dec 2022	BAILII		3
Urenco Chemplants Ltd v Revenue & Customs (Corporation tax - capital allowances)	[2019] UKFTT 522	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Aug 2019	BAILII		2
Mercury NZ Ltd v Commissioner of Inland Revenue	[2019] NZHC 1524	High Court of New Zealand	New Zealand	1 Jul 2019	NZLII
TR 2017/D1 - Income tax: composite items and identifying the depreciating asset for the purposes of working out capital allowances	[2017] ATODTR TR2017/D1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
Bowerswood House Retirement Home Ltd v Revenue & Customs	[2015] UKFTT 94	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jan 2015	BAILII
Re Port of Portland Pty Ltd and FCT	[2008] AATA 1162; [2008] ATC 10-071; 73 ATR 990	Administrative Appeals Tribunal	Australia	23 Dec 2008	AustLII
TR 2007/9 - Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant	[2007] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2007/9 - Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant	[2007] ATOTR TR2007/9	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2004/16 - Income tax: plant in residential rental properties	[2004] ATOTR TR2004/16	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2004/16 - Income tax: plant in residential rental properties	[2004] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
Yaniuk and Commissioner of Taxation	[2001] AATA 851	Administrative Appeals Tribunal	Australia	11 Oct 2001	AustLII
TR 1999/2 - Income tax: deductibility of expenditure incurred on tailings dams or similar mining residue, waste storage or disposal facilities	[1999] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
TR 1999/2 - Income tax: deductibility of expenditure incurred on tailings dams or similar mining residue, waste storage or disposal facilities	[1999] ATOTR TR1999/2	Australian Taxation Office	Australia - Commonwealth	circa 1999	AustLII
HM Inspector of Taxes (Atwood) v Anduff Car Wash Ltd	[1997] EWCA Civ 2128	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Jul 1997	BAILII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 62; (1997) 35 ATR 1022	Administrative Appeals Tribunal	Australia	3 Mar 1997	AustLII		5
TR 94/11 - Income tax: general investment allowance - what is a unit of property?	[1994] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/11 - Income tax: general investment allowance - what is a unit of property?	[1994] ATOTR TR94/11	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
Re Carpentaria Transport Pty Ltd v Commissioner of Taxation	[1990] FCA 219	Federal Court of Australia	Australia - Commonwealth	6 Jul 1990	AustLII
Commissioner of Inland Revenue v Waitaki International Ltd CA188/88	[1990] NZCA 386; [1990] 3 NZLR 27; (1990) 14 TRNZ 281; (1990) 12 NZTC 7,090	Court of Appeal of New Zealand	New Zealand	2 Apr 1990	NZLII		3
North Australian Cement Ltd v FCT	[1989] FCA 447	Federal Court of Australia	Australia - Commonwealth	3 Nov 1989	AustLII		1
NT86/12511 and Commissioner of Taxation	[1989] AATA 463; 20 ATR 3708	Administrative Appeals Tribunal	Australia	26 Jun 1989	AustLII
NT88/1692 and Commissioner of Taxation	[1989] AATA 11; (1989) 20 ATR 3278	Administrative Appeals Tribunal	Australia	20 Jan 1989	AustLII		1
NT86/11777 and Commissioner of Taxation	[1988] AATA 274; (1988) 19 ATR 3880	Administrative Appeals Tribunal	Australia	9 Sep 1988	AustLII		2
AT86/454; AT86/601-602 and Commissioner of Taxation	[1987] AATA 373; 18 ATR 3955	Administrative Appeals Tribunal	Australia	19 Oct 1987	AustLII
NT85/180 and Commissioner of Taxation	[1987] AATA 232; (1987) 18 ATR 3690	Administrative Appeals Tribunal	Australia	18 Jun 1987	AustLII		1
B5594-7/1986and Ors and Commissioner of Taxation	[1986] AATA 333; 18 ATR 3052	Administrative Appeals Tribunal	Australia	31 Oct 1986	AustLII
It 2142 (as amended 2/4/85) - Income Tax : Investment Allowance - Unit of Property - Construction and Acquisition - Incurring of Expenditure	[1985] ATOITR IT2142	Australian Taxation Office	Australia - Commonwealth	2 Apr 1985	AustLII
Re Monier Colourtile Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1984] FCA 335; (1984) 2 FCR 489	Federal Court of Australia	Australia - Commonwealth	9 Nov 1984	AustLII
FCT v Tully Co-operative Sugar Milling Association Ltd	14 ATR 495		Australia	25 Jul 1983	AustLII		9
New Zealand Refining Co Ltd v Commissioner of Inland Revenue HC Wellington M469/79	[1982] NZHC 420	High Court of New Zealand	New Zealand	14 May 1982	NZLII
FCT v ICI Australia Ltd	[1972] HCA 75; (1972) 127 CLR 529; [1972-73] ALR 715; (1972) 46 ALJR 35; 2 ATR 672	High Court of Australia	Australia - Commonwealth	1 Dec 1972	AustLII		91

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	AustLII		8
"Table of Cases"	[1990] AUMPLawAYbk 1	Editors	Australia	circa 1990	AustLII
"The Use of Income Taxation Incentives to Promote Renewable Energy and Energy Conservation"	[1990] AUMPLawAYbk 3	Bradbrook, AJ	Australia	circa 1990	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
British Oxygen Co Ltd v Board of Trade	(1969) 1 Ch 57	Court of Chancery	United Kingdom	circa 1969	LexisNexis / Westlaw		1
Inland Revenue Commissioners v Barclay, Curle & Co Ltd	[1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122		United Kingdom - Scotland	circa 1969	LexisNexis		46
FCT v Broken Hill Pty Co Ltd	[1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40	High Court of Australia	Australia - Commonwealth	10 Apr 1968	AustLII		84
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
Jarrold v John Good & Sons Ltd	(1963) 1 WLR 214		United Kingdom	circa 1963	LexisNexis / Westlaw		16
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 & Co Ltd v Attorney-General	[1944] Ch 281; [1944] 1 All ER 447	Court of Chancery	United Kingdom	circa 1944	LexisNexis / Westlaw		20
Australian Gas Light Co v Valuer-General	(1940) 40 SR (NSW) 126	Supreme Court of New South Wales	Australia - New South Wales	circa 1940			468
Margrett v Lowestoft Water & Gas Co	(1935) 19 Tax Cas 481		United Kingdom	circa 1935			13
Yarmouth v France	[1887] UKLawRpKQB 169; (1887) 19 QBD 647; (1887) 57 LJQB 7; 36 WB 281; 17 Rul Cas 217; 36 WR 281		United Kingdom	8 Nov 1887	CommonLII		104