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VT86/3929 and Commissioner of Taxation   flag  2

[1989] AATA 231; (1988-89) 20 ATR 4149
Administrative Appeals Tribunal
Australia
3rd November, 1989

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TR 95/32 - Income tax: development allowance: investment allowance: meaning of 'rights to use' [1995] ATOTR 32 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/32 - Income tax: development allowance: investment allowance: meaning of 'rights to use' [1995] ATOTR TR95/32 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s95, s97, s98, s99, s99A, s170
Arbitration Act 1958 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Tourapark Pty Ltd v FCT (1982) 149 CLR 177 Australia - Commonwealth circa 1982 Legal Online / Westlaw flag 1
(1977) 1978 Trustee 99A (1977) 1978 Trustee 99A United Kingdom circa 1978 flag 1
Batagol v FCT [1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207 High Court of Australia Australia - Commonwealth 19 Nov 1963 AustLII flag 175
Bonython v The Commonwealth [1948] HCA 2; 75 CLR 589; [1948] 1 ALR 185 High Court of Australia Australia - Commonwealth 31 May 1948 AustLII flag 29
Collett v National Fur Co Ltd (1944) 78 Lloyds Rep 1 United Kingdom circa 1944 Westlaw flag 2
FCT v United Aircraft Corporation [1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458 High Court of Australia Australia - Commonwealth 6 Dec 1943 AustLII flag 95
Scanlan ’ s New Neon Ltd v Tooheys Ltd [1943] HCA 43; (1943) 67 CLR 169 High Court of Australia Australia - Commonwealth 4 Feb 1943 AustLII flag 92
Oliver v Saddler & Co [1929] AC 584; [1929] All ER 131; [1929] SN 53; [1929] SLT 307; [1929] SC (HL) 94; 45 TLR 456; 141 LT 305; 34 Com Cas 277; 98 LJPC 87 United Kingdom circa 1929 LexisNexis / Westlaw flag 11
Gardner v Hodgson's Kingston Brewery Co Ltd [1903] UKLawRpAC 17; [1903] AC 229 United Kingdom 11 May 1903 CommonLII flag 47

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