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

[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
Tribunal Case 3994	(1987-88) 19 ATR 3026		Australia	circa 1987	Legal Online / Westlaw		2
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		3
VT86/3929 and Commissioner of Taxation	[1989] AATA 231; (1988-89) 20 ATR 4149	Administrative Appeals Tribunal	Australia	3 Nov 1989	AustLII		2
NT85/5459 and Commissioner of Taxation	[1987] AATA 69; (1986-87) 18 ATR 3283	Administrative Appeals Tribunal	Australia	2 Mar 1987	AustLII		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		35
Hamilton Island Enterprises Pty Ltd v FCT	(1982) 43 ALR 519; (1982) 13 ATR 220		Australia	circa 1982	LexisNexis AU		17
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		122
[1978] CLR 633	[1978] CLR 633		Australia - Commonwealth	circa 1978	Legal Online / Westlaw		2
Glasgow Corporation v Johnstone	[1965] AC 609		United Kingdom	circa 1965	LexisNexis / Westlaw		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		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		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		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		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		86
Bugge v Brown	[1919] HCA 5; (1919) 26 CLR 110	High Court of Australia	Australia - Commonwealth	27 Mar 1919	AustLII		76
Knowles v Newcastle Corporation	[1909] HCA 72; (1909) 9 CLR 534; 16 ALR 298	High Court of Australia	Australia - Commonwealth	25 Nov 1909	AustLII		22
Watteau v Fenwick	[1892] UKLawRpKQB 224; [1893] 1 QB 346		United Kingdom	17 Dec 1892	CommonLII		17

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