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

[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 flag 8
Taxation, Commissioner of (Cth) v Rabinov 71 FLR 450; (1983) 50 ALR 541; 14 ATR 425 Australia Legal Online / Westlaw flag 10
Cases Nos B 86/1984; B 87/1984 28 CTBR (NS) 345 Australia circa 1984 flag 1

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