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TR 96/1 - Income tax: deductions for gifts made under the Taxation Incentives for the Arts Scheme: procedures and valuation method   flag 

[1996] ATOTR 1
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 † 
Abrahams v FCT [1944] HCA 32; (1944) 70 CLR 23 High Court of Australia Australia - Commonwealth 23 Nov 1944 AustLII flag 86
Herald and Weekly Times Ltd v McGregor [1928] ArgusLawRp 106; (1928) 34 ALR 377 Australia 8 Nov 1928 AustLII flag 26
Re Taxation Appeals [1991] AATA 117; (1991) 22 ATR 3166 Administrative Appeals Tribunal Australia 9 May 1991 AustLII flag 4
AAT Case 5594 (1989) 21 ATR 3144 Australia circa 1989 Legal Online / Westlaw flag 3

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