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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
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
Yaniuk and Commissioner of Taxation	[2001] AATA 851	Administrative Appeals Tribunal	Australia	11 Oct 2001	AustLII
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 62; (1997) 35 ATR 1022	Administrative Appeals Tribunal	Australia	3 Mar 1997	AustLII		5
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
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 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 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
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
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
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
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
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
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
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
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
Re Carpentaria Transport Pty Ltd v Commissioner of Taxation	[1990] FCA 219	Federal Court of Australia	Australia - Commonwealth	6 Jul 1990	AustLII
North Australian Cement Ltd v FCT	[1989] FCA 447	Federal Court of Australia	Australia - Commonwealth	3 Nov 1989	AustLII		1
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
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
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
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
Mercury NZ Ltd v Commissioner of Inland Revenue	[2019] NZHC 1524	High Court of New Zealand	New Zealand	1 Jul 2019	NZLII
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 Tully Co-operative Sugar Milling Association Ltd	14 ATR 495		Australia	25 Jul 1983	AustLII		9

Law Journal Articles Referring to this Case

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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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
Mercury NZ Ltd v Commissioner of Inland Revenue	[2019] NZHC 1524	High Court of New Zealand	New Zealand	1 Jul 2019	NZLII
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
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	AustLII		8
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
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
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
FCT v Tully Co-operative Sugar Milling Association Ltd	14 ATR 495		Australia	25 Jul 1983	AustLII		9
Jarrold v John Good & Sons Ltd	(1963) 1 WLR 214		United Kingdom	circa 1963	LexisNexis / Westlaw		16
Margrett v Lowestoft Water & Gas Co	(1935) 19 Tax Cas 481		United Kingdom	circa 1935			13