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TR 95/32 - Income tax: development allowance: investment allowance: meaning of 'rights to use'   flag 

[1995] ATOTR 32
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
International Cellars Pty Ltd v Commissioner of Taxation [1992] FCA 379; (1992) 37 FCR 281; 109 ALR 497; (1992) 23 ATR 512 Federal Court of Australia Australia - Commonwealth 7 Aug 1992 AustLII flag 3
VT86/3929 and Commissioner of Taxation [1989] AATA 231; (1988-89) 20 ATR 4149 Administrative Appeals Tribunal Australia 3 Nov 1989 AustLII flag 2
NT85/5459 and Commissioner of Taxation [1987] AATA 69; (1986-87) 18 ATR 3283 Administrative Appeals Tribunal Australia 2 Mar 1987 AustLII flag 2
Tribunal Case 3994 (1987-88) 19 ATR 3026 Australia circa 1987 Legal Online / Westlaw flag 2
Tourapark Pty Ltd v FCT [1982] HCA 18; (1982) 149 CLR 176; (1981-82) 40 ALR 465; (1982) 12 ATR 842; 56 ALJR 316; 82 ATC 4,105 High Court of Australia Australia - Commonwealth 23 Apr 1982 AustLII flag 35
Hamilton Island Enterprises Pty Ltd v FCT (1982) 43 ALR 519; (1982) 13 ATR 220 Australia circa 1982 LexisNexis AU flag 17
[1978] CLR 633 [1978] CLR 633 Australia - Commonwealth circa 1978 Legal Online / Westlaw flag 2
Glasgow Corporation v Johnstone [1965] AC 609 United Kingdom circa 1965 LexisNexis / Westlaw flag 15
Council of the City of Newcastle v Royal Newcastle Hospital [1959] UKPCHCA 1; (1959) 100 CLR 1 Privy Council Australia 19 Mar 1959 AustLII flag 92
Newcastle City Council v Royal Newcastle Hospital [1957] HCA 15; (1957) 96 CLR 493; [1957] ALR 277; (1957) 4 LGRA 69; (1957) 31 ALJR 201 High Court of Australia Australia - Commonwealth 21 Mar 1957 AustLII flag 197
Attorney-General (NSW) v Perpetual Trustee Co Ltd [1952] HCA 2; (1952) 85 CLR 237; [1952] ALR 125 High Court of Australia Australia - Commonwealth 3 Mar 1952 AustLII flag 189
Petersen v Moloney [1951] HCA 57; (1951) 84 CLR 91; [1951] ALR (CN) 1057 High Court of Australia Australia - Commonwealth 16 Oct 1951 AustLII flag 176
Performing Right Society Ltd v Mitchell and Booker (Palais de Danse) Ltd [1924] 1 KB 762; 93 LJKB 306 King's Bench United Kingdom circa 1924 LexisNexis / Westlaw flag 86
Bugge v Brown [1919] HCA 5; (1919) 26 CLR 110 High Court of Australia Australia - Commonwealth 27 Mar 1919 AustLII flag 76
Ryde Municipal Council v Macquarie University [1978] HCA 58; 23 ALR 41; 38 ALT 141 High Court of Australia Australia - Commonwealth 7 Feb 1917 AustLII flag 122
Knowles v Newcastle Corporation [1909] HCA 72; (1909) 9 CLR 534; 16 ALR 298 High Court of Australia Australia - Commonwealth 25 Nov 1909 AustLII flag 22
Watteau v Fenwick [1892] UKLawRpKQB 224; [1893] 1 QB 346 United Kingdom 17 Dec 1892 CommonLII flag 17

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