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It 2317 - Income Tax : Deductibility of Prepaid Rent   flag 

[1986] ATOITR IT2317
Australian Taxation Office
Australia - Commonwealth
17th June, 1986

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act (Cth) s82KJ, s260

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Bond v South Australian Railways Commissioner [1923] HCA 50; (1923) 33 CLR 273; 30 ALR 277; 44 FLR 254; 10 ATR 908 High Court of Australia Australia - Commonwealth 7 Nov 1924 AustLII flag 15
Commissioner of Taxation v Creer [1986] FCA 166; (1986) 11 FCR 52; (1986) 65 ALR 485; (1986) 17 ATR 548 Federal Court of Australia Australia - Commonwealth 28 May 1986 AustLII flag 18
Creer v Commissioner of Taxation (Cth) 75 FLR 344; 16 ATR 246 Australia Legal Online / Westlaw flag 2
FCT v Ilbery [1981] FCA 188; (1981) 38 ALR 172; (1981) 58 FLR 191; (1981) 12 ATR 563 Federal Court of Australia Australia - Commonwealth 25 Nov 1981 AustLII flag 48
FCT v South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Modern Road Construction Co Pty Ltd v The Melbourne Harbor Trust Commissioners [1932] ArgusLawRp 24; [1932] VicLawRp 18; [1932] VLR 275; 38 ALR 237 Argus Law Reports Australia - Victoria 14 Apr 1932 AustLII flag 3
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398
Taxation, Commissioner of (Cth) v Solling (1985) 80 FLR 370; (1985) 16 ATR 753 Australia circa 1985 Legal Online / Westlaw flag 11

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