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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 †
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
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
FCT v Veterinary Medical & Surgical Supplies Ltd	(1988) 19 ATR 1593		Australia	circa 1988	Legal Online / Westlaw		4
Case No 163/1980	24 CTBR (NS) 824		Australia	circa 1980			4
Monier Colourtile Pty Ltd v Commissioner of Taxation	6 FCR 489; (1984) 15 ATR 1256	Federal Court of Australia	Australia		Legal Online / Westlaw		4
Case No B 219/1983	28 CTBR (NS) 404		Australia	circa 1983			3
24 CTBR (NS) Case 69	24 CTBR (NS) Case 69		Australia				3
Cases Nos B 182/1985; B 183/1985	29 CTBR (NS) 258		Australia	circa 1985			2
29 CTBR (NS) Case 35	29 CTBR (NS) Case 35		Australia	circa 1985			2
28 CTBR (NS) Case 57	28 CTBR (NS) Case 57		Australia	circa 1985			2

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