Taxpayer and Deputy Commissioner of Taxation 5

[1997] AATA 62; (1997) 35 ATR 1022

Administrative Appeals Tribunal

Australia

3rd March, 1997

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Harbour Side Marina Apartments	[2024] QBCCMCmr 418	Queensland Body Corporate and Community Management Commissioner - Adjudicators Orders	Australia - Queensland	14 Nov 2024	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 16	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII
TR 2004/16 - Income tax: plant in residential rental properties	[2004] ATOTR TR2004/16	Australian Taxation Office	Australia - Commonwealth	circa 2004	AustLII

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s37
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)	s14ZS, s14ZZA
Taxation Laws Amendment (Self Assessment) Act 1992 (Cth)

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
Inland Revenue Commissioners v Scottish & Newcastle Breweries Ltd	[1982] 1 WLR 322		United Kingdom	circa 1982	LexisNexis / Westlaw	12
Imperial Chemical Industries of Australia and New Zealand Ltd v FCT	[1970] HCA 9; (1970) 120 CLR 396; (1970) 1 ATR 450; 44 ALJR 119	High Court of Australia	Australia - Commonwealth	25 Mar 1970	AustLII	10
Pearce v Commissioner of Taxation (Cth)	85 ALR 359; (1988) 20 ATR 113		Australia	circa 1970	LexisNexis AU	8
Negative Instruments Pty Ltd v FCT (No 2)	(1994) 29 ATR 429		Australia	circa 1994	Legal Online / Westlaw	5
Macquarie Worsteds Pty Ltd v Commissioner of Taxation (Cth)	3 ALR 122; 23 FLR 69; (1974) 4 ATR 334		Australia	circa 1974	LexisNexis AU	5
Jarrold (Inspector of Taxes) v John Good and Sons Ltd	[1963] 1 All ER 141		United Kingdom	circa 1963	LexisNexis	3
(1964) 11 CTBR (NS) Case 101	(1964) 11 CTBR (NS) Case 101		Australia	circa 1964		2
(1962) 10 CTBR (NS) Case 107	(1962) 10 CTBR (NS) Case 107		Australia	circa 1962		2
11 CTBR (NS) 587	11 CTBR (NS) 587		Australia	circa 1970		2
NT88/1692 and Commissioner of Taxation	[1989] AATA 11; (1989) 20 ATR 3278	Administrative Appeals Tribunal	Australia	20 Jan 1989	AustLII	1
(1982) 25 CTBR (NS) Case 126	(1982) 25 CTBR (NS) Case 126		Australia	circa 1982		1
"Repairs To Premises, and Depreciation of Plant or Articles"	[1981] Taxation in Australia 107	Taxation in Australia	Australia	circa 1981		1
(1970) 16 CTBR (NS) Case 17	(1970) 16 CTBR (NS) Case 17		Australia	circa 1970		1
(1966) 12 CTBR (NS) Case 109	(1966) 12 CTBR (NS) Case 109		Australia	circa 1966		1
(1964) 11 CTBR (NS) Case 102	(1964) 11 CTBR (NS) Case 102		Australia	circa 1964		1
Harbour Side Marina Apartments	[2024] QBCCMCmr 418	Queensland Body Corporate and Community Management Commissioner - Adjudicators Orders	Australia - Queensland	14 Nov 2024	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

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