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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 †
Taxation, Commissioner of (Cth) v Rabinov	71 FLR 450; (1983) 50 ALR 541; 14 ATR 425		Australia		Legal Online / Westlaw		10
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

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