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It 2461 - Income Tax : Deductibility of Outgoings Incurred Before Income Derived From Undeveloped Land   flag 

[1988] ATOITR IT2461
Australian Taxation Office
Australia - Commonwealth
21st January, 1988

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
NT85/5085-86 and Commissioner of Taxation [1987] AATA 142; 18 ATR 3507 Administrative Appeals Tribunal Australia 15 Apr 1987 AustLII flag 1
Steele v Commissioner of Taxation (1997) 73 FCR 330; (1996) 154 ALR 438; (1997) 35 ATR 285 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 15
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
Travelodge Papua New Guinea Ltd v Chief Collector of Taxes (1985) 16 ATR 867 Australia circa 1985 Legal Online / Westlaw flag 11

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