Tourapark Pty Ltd v FCT 35

[1982] HCA 18; (1982) 149 CLR 176; (1981-82) 40 ALR 465; (1982) 12 ATR 842; 56 ALJR 316; 82 ATC 4,105

High Court of Australia

Australia - Commonwealth

23rd April, 1982

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Metricon Qld Pty Ltd v Chief Commissioner of State Revenue (No 2)	[2016] NSWSC 332; (2016) 102 ATR 781; [2016] ATC 20-560	Supreme Court of New South Wales	Australia - New South Wales	31 Mar 2016	AustLII	23
FCT v Reef Networks Pty Ltd	[2004] FCAFC 275; (2004) 57 ATR 375	Federal Court of Australia	Australia - Commonwealth	15 Oct 2004	AustLII	6
Hoxede Pty Ltd v Chief Commissioner of State Revenue	[2011] NSWADT 251	Administrative Decisions Tribunal	Australia - New South Wales	4 Nov 2011	AustLII	5
International Cellars Pty Ltd v Commissioner of Taxation	[1992] FCA 379; (1992) 37 FCR 281; 109 ALR 497; (1992) 23 ATR 512	Federal Court of Australia	Australia - Commonwealth	7 Aug 1992	AustLII	3
Lal v Director General, Department of Transport	[2011] NSWADT 74	Administrative Decisions Tribunal	Australia - New South Wales	8 Apr 2011	AustLII	2
Gareffa v Chief Commissioner of State Revenue	[2012] NSWADT 41	Administrative Decisions Tribunal	Australia - New South Wales	15 Mar 2012	AustLII	1
Australian Fencing Hire v Chief Commissioner of State Revenue	[2005] NSWSC 1286; 63 ATR 1	Supreme Court of New South Wales	Australia - New South Wales	16 Dec 2005	AustLII	1
North Australian Cement Ltd v FCT	[1989] FCA 447	Federal Court of Australia	Australia - Commonwealth	3 Nov 1989	AustLII	1
Quarry Street Pty Ltd v Minister Administering R Land Management Act 2016	[2024] NSWCA 107	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	10 May 2024	AustLII
Starr Family Trust v Chief Commissioner of State Revenue	[2011] NSWADT 314	Administrative Decisions Tribunal	Australia - New South Wales	4 Nov 2011	AustLII
GSTR 2007/1 - Goods and services tax: when retirement village premises include communal facilities for use by the residents of the premises	[2007] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
GSTR 2007/1 - Goods and services tax: when retirement village premises include communal facilities for use by the residents of the premises	[2007] ATOGSTR GSTR2007/1	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
GSTR 2006/D3 - Goods and services tax: when retirement village premises include communal facilities for use by the residents of the premises	[2006] ATODGSTR GSTR2006/D3	Australian Taxation Office	Australia - Commonwealth	23 Aug 2006	AustLII
TR 2003/2 - Income tax: the royalty withholding tax implications of ship chartering arrangements	[2003] ATOTR TR2003/2	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/2 - Income tax: the royalty withholding tax implications of ship chartering arrangements	[2003] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
AAT Case 11,716	[1997] AATA 95; 35 ATR 1090	Administrative Appeals Tribunal	Australia	21 Mar 1997	AustLII
Roadshow Distributors Pty Ltd v Commissioner of State Revenue	[1997] VSC 11	Supreme Court of Victoria	Australia - Victoria	14 Mar 1997	AustLII
VT95/2-4 and Commissioner of Taxation	[1996] AATA 547; 32 ATR 1186	Administrative Appeals Tribunal	Australia	28 Mar 1996	AustLII
TR 95/32 - Income tax: development allowance: investment allowance: meaning of 'rights to use'	[1995] ATOTR 32	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/32 - Income tax: development allowance: investment allowance: meaning of 'rights to use'	[1995] ATOTR TR95/32	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Commissioner of Taxation of the Commonwealth of Australia v Citibank Ltd; Citicorp Finance Pty Ltd and Citicorp Wholesale Pty Ltd	[1993] FCA 436	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII
Re Brian Hilton v Commissioner of Taxation	[1992] FCA 459	Federal Court of Australia	Australia - Commonwealth	17 Sep 1992	AustLII
Re Genex Corporation Pty Ltd; Rabbit Photo (Sa) Pty Ltd and Rabbit Photo (Wa) Pty Ltd v the Commonwealth of Australia and the Commissioner of Taxation	[1991] FCA 302; 22 ATR 178/91	Federal Court of Australia	Australia - Commonwealth	11 Jul 1991	AustLII
Re Commissioner of Taxation v Brambles Holdings Ltd (Now Known As Brambles Australia Ltd)	[1991] FCA 122	Federal Court of Australia	Australia - Commonwealth	10 Apr 1991	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Mount Isa Mines Ltd	[1991] FCA 53	Federal Court of Australia	Australia - Commonwealth	28 Feb 1991	AustLII
Re Otto Australia Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 230	Federal Court of Australia	Australia - Commonwealth	12 Jul 1990	AustLII
Brambles Holdings Ltd v Commissioner of Taxation (Cth)	[1990] FCA 217; 25 FCR 248; 21 ATR 517	Federal Court of Australia	Australia - Commonwealth	6 Jul 1990	AustLII
Re Mount Isa Mines Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 85	Federal Court of Australia	Australia - Commonwealth	27 Mar 1990	AustLII
Re Gordon Alexander Pettigrew v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 49	Federal Court of Australia	Australia - Commonwealth	27 Feb 1990	AustLII
NT86/12511 and Commissioner of Taxation	[1989] AATA 463; 20 ATR 3708	Administrative Appeals Tribunal	Australia	26 Jun 1989	AustLII
Re Taxation Appeals	[1987] AATA 419	Administrative Appeals Tribunal	Australia	23 Nov 1987	AustLII
NT87/895 and Commissioner of Taxation	[1987] AATA 418	Administrative Appeals Tribunal	Australia	20 Nov 1987	AustLII
Re Kevin James Kirby v the Commissioner of Taxation of the Commonwealth of Australia	[1987] FCA 174	Federal Court of Australia	Australia - Commonwealth	29 May 1987	AustLII
It 2383 - Income Tax : Investment Allowance - Grant of Rights To Use a Fishing Vessel	[1987] ATOITR IT2383	Australian Taxation Office	Australia - Commonwealth	22 Jan 1987	AustLII
Re Hamilton Island Enterprises Pty Ltd v FCT	[1982] FCA 126	Federal Court of Australia	Australia - Commonwealth	15 Jul 1982	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Re Hamilton Island Enterprises Pty Ltd v FCT	[1982] FCA 126	Federal Court of Australia	Australia - Commonwealth	15 Jul 1982	AustLII

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