PKWK and Innovation and Science Australia (Taxation)
|
[2021] AATA 706
|
Administrative Appeals Tribunal
|
Australia
|
24 Mar 2021
|
AustLII
|
|
2
|
RACV Sales and Marketing Pty Ltd and Innovation Australia
|
[2012] AATA 386; (2012) 57 AAR 268; (2012) 129 ALD 32; [2012] ATC 10-254
|
Administrative Appeals Tribunal
|
Australia
|
26 Jun 2012
|
AustLII
|
|
9
|
TD 2005/54 - Income tax: consolidation: asset cost setting rules: where the cost and value of the reset cost base assets of a joining entity are so small or trifling that they are de minimis, can they be ignored when determining whether a CGT event L4 loss is available under section 104-515 of the Income Tax Assessment Act 1997?
|
[2005] ATOTD TD2005/54
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2005
|
AustLII
|
|
|
TD 2005/54 - Income tax: consolidation: asset cost setting rules: where the cost and value of the reset cost base assets of a joining entity are so small or trifling that they are de minimis, can they be ignored when determining whether a CGT event L4 loss is available under section 104-515 of the Income Tax Assessment Act 1997?
|
[2005] ATOTD 54
|
Australian Taxation Office
|
Australia - Commonwealth
|
circa 2005
|
AustLII
|
|
|
Gnarabup Beach Pty Ltd v Shire of Augusta-Margaret River
|
[2004] WASCA 8; (2004) 137 LGERA 129
|
Supreme Court of Western Australia - Court of Appeal
|
Australia - Western Australia
|
22 Jan 2004
|
AustLII
|
|
12
|
Industry Research and Development Board v Coal & Allied Operations Pty Ltd
|
[2000] FCA 979; (2000) 101 FCR 405; 44 ATR 541
|
Federal Court of Australia
|
Australia - Commonwealth
|
24 Jul 2000
|
AustLII
|
|
9
|
N98/166 and Industry Research and Development Board
|
[2000] AATA 341
|
Administrative Appeals Tribunal
|
Australia
|
28 Apr 2000
|
AustLII
|
|
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