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It 2232 - Income Tax : Deductibility of Pre-Paid Caravan Site Lease and Facility Fees

[1985] ATOITR IT2232

Australian Taxation Office

Australia - Commonwealth

31st December, 1985

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s260, s85

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Sahhar	[1985] FCA 45; (1985) 5 FCR 247; 59 ALR 98; 16 ATR 208	Federal Court of Australia	Australia - Commonwealth	25 Feb 1985	AustLII		8
Cases Nos B 86/1984; B 87/1984	28 CTBR (NS) 345		Australia	circa 1984			1
Taxation, Commissioner of (Cth) v Rabinov	71 FLR 450; (1983) 50 ALR 541; 14 ATR 425		Australia		Legal Online / Westlaw		10

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