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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 †
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
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
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
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
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
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
Hamilton Island Enterprises Pty Ltd v FCT	(1982) 43 ALR 519; (1982) 13 ATR 220		Australia	circa 1982	LexisNexis AU		17
Watteau v Fenwick	[1892] UKLawRpKQB 224; [1893] 1 QB 346		United Kingdom	17 Dec 1892	CommonLII		17
Glasgow Corporation v Johnstone	[1965] AC 609		United Kingdom	circa 1965	LexisNexis / Westlaw		15
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
Tribunal Case 3994	(1987-88) 19 ATR 3026		Australia	circa 1987	Legal Online / Westlaw		2
[1978] CLR 633	[1978] CLR 633		Australia - Commonwealth	circa 1978	Legal Online / Westlaw		2

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