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TR 94/11 - Income tax: general investment allowance - what is a unit of property?

[1994] ATOTR 11

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
FCT v Veterinary Medical & Surgical Supplies Ltd	(1988) 19 ATR 1593		Australia	circa 1988	Legal Online / Westlaw		4
Monier Colourtile Pty Ltd v Commissioner of Taxation (Cth)	(1983) 68 FLR 111; 14 ATR 379		Australia	circa 1983	Legal Online / Westlaw		7
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
29 CTBR (NS) Case 35	29 CTBR (NS) Case 35		Australia	circa 1969			2
Cases Nos B 182/1985; B 183/1985	29 CTBR (NS) 258		Australia	circa 1985			2
28 CTBR (NS) Case 57	28 CTBR (NS) Case 57		Australia	circa 1969			2
Case No B 219/1983	28 CTBR (NS) 404		Australia	circa 1983			3
24 CTBR (NS) Case 69	24 CTBR (NS) Case 69		Australia	circa 1969			3
Case No 163/1980	24 CTBR (NS) 824		Australia	circa 1980			4
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	6 FCR 489; (1984) 15 ATR 1256	Federal Court of Australia	Australia	circa 1969	Legal Online / Westlaw		4

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