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STD 98/D1 - Title: Goods becoming an 'integral part of property' for the purposes of Item 192?   flag 

[1998] ATODSTD STD98/D1
Australian Taxation Office
Australia - Commonwealth
4th March, 1998

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Sales Tax Assessment Act 1992 (Cth) s5
Agricultural Holdings Act 1941 (NSW)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Australian Provincial Assurance Co Ltd v Coroneo [1938] NSWStRp 35; (1938) 38 SR (NSW) 700; (1938) 55 WN (NSW) 246 Supreme Court of New South Wales Australia - New South Wales 31 Aug 1938 AustLII flag 114
Booth v Goodwin SC Hamilton [1922] NZGazLawRp 176; [1923] NZLR 703; (1922) 25 GLR 121 New Zealand Gazette Law Reports New Zealand 13 Oct 1922 NZLII flag 2
Boswell v Crucible Steel Co [1925] 1 KB 119; [1924] All ER 298 United Kingdom circa 1925 LexisNexis / Westlaw flag 21
Climie v Wood [1869] UKLawRpExch 43; 4 Exch 328; 2 Mont D & De G 591; 32 LT 486 Court of Exchequer United Kingdom 5 Jul 1869 CommonLII flag 20
Colegrave v Dias Santos [1823] EngR 595; 2 B & C 76; 107 ER 311 Kings Bench United Kingdom circa 1823 CommonLII flag 12
Elliott v Bishop [1854] EngR 1027; 10 Exch 496; (1854) 156 ER 534 Court of Exchequer United Kingdom circa 1854 CommonLII flag 12
Geita Sebea v Territory of Papua [1941] HCA 37; (1941) 67 CLR 544 High Court of Australia Australia - Commonwealth 24 Nov 1941 AustLII flag 64
Holland v Hodgson [1872] UKLawRpCP 24; [1861-73] All ER 237; LR 7 CP 328; 26 LT 709; 41 LJCP 146; [1872] SC 1928-1929 Court of Common Pleas United Kingdom - Scotland 23 May 1872 CommonLII flag 130
Jordan v May [1947] KB 427 United Kingdom circa 1947 LexisNexis / Westlaw flag 4
Leach v Thomas [1836] EngR 139; 173 ER 145; (1836) 7 C & P 327 United Kingdom circa 1836 CommonLII flag 4
R v Call; Seamark, Ex p 2 AJR 67; 2 VR (L) 124 Australian Jurist Reports Australia circa 1929 flag 2
Smith v City Petroleum Co Ltd [1940] 1 All ER 260 United Kingdom circa 1940 LexisNexis flag 10
Spyer v Phillipson [1931] 2 Ch 183; [1930] All ER 457 Court of Chancery United Kingdom circa 1931 LexisNexis / Westlaw flag 24
Wardall v Usher (1841) 3 Scott NR 508 Court of Common Pleas United Kingdom circa 1841 flag 2
Winn v Ingilby, Bart and Hauxwell (1822) 106 ER 1319 United Kingdom circa 1822 CommonLII flag 4
Yallingup Beach Caravan Park v Valuer-General (1994) 11 SR (WA) 355 Supreme Court of Western Australia Australia - Western Australia circa 1994 flag 2

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