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It 2142 (as amended 2/4/85) - Income Tax : Investment Allowance - Unit of Property - Construction and Acquisition - Incurring of Expenditure

[1985] ATOITR IT2142

Australian Taxation Office

Australia - Commonwealth

2nd April, 1985

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Tully Co-operative Sugar Milling Association Ltd	14 ATR 495		Australia	25 Jul 1983	AustLII		9
Monier Colourtile Pty Ltd v Commissioner of Taxation (Cth)	(1983) 68 FLR 111; 14 ATR 379		Australia	circa 1983	Legal Online / Westlaw		7
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII		155
Case No 51/1980	24 CTBR (NS) 621		Australia	circa 1980			1
Wangaratta Woollen Mills Ltd v FCT	[1969] HCA 39; 119 CLR 1; (1970) 1 ATR 329; 43 ALJR 324	High Court of Australia	Australia - Commonwealth	4 Sep 1969	AustLII		37
Ready Mixed Concrete (Victoria) Pty Ltd v FCT	[1969] HCA 12; 118 CLR 177; (1969) 1 ATR 123; 15 ATD 215; 43 ALJR 153	High Court of Australia	Australia - Commonwealth	28 Mar 1969	AustLII		30
Readymix Concrete (Vic) Pty Ltd v FCT	(1969) 118 CLR 184		Australia - Commonwealth	circa 1969	Legal Online / Westlaw		1
Utah Development Co v Commissioner of Taxation (Cth)	76 FLR 11; 14 ATR 601		Australia	circa 1969	Legal Online / Westlaw		1
Tully Co-operative Sugar Milling Association Ltd v Commissioner of Taxation (Cth)	62 FLR 192; 13 ATR 410		Australia		Legal Online / Westlaw		3
Monier Colourtile Pty Ltd v Commissioner of Taxation	6 FCR 489; (1984) 15 ATR 1256	Federal Court of Australia	Australia		Legal Online / Westlaw		4

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