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TR 2004/16 - Income tax: plant in residential rental properties

[2004] ATOTR 16

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s4.5, s5.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
FCT v Faichney	[1972] HCA 67; (1972) 129 CLR 38; 47 ALJR 35; 3 ATR 435	High Court of Australia	Australia - Commonwealth	15 Dec 1972	AustLII		73
Wangaratta Woollen Mills Ltd v FCT	[1969] HCA 39; 119 CLR 1; (1970) 1 ATR 329; 43 ALJR 324	High Court of Australia	Australia - Commonwealth	4 Sep 1969	AustLII		37
Quarries Ltd v FCT	[1961] HCA 69; (1961) 106 CLR 310; [1962] ALR 160; (1961) 8 AITR 383; 12 ATD 256; 35 ALJR 310	High Court of Australia	Australia - Commonwealth	14 Nov 1961	AustLII		28
Auckland City Corporation v Auckland Gas Co Ltd	[1919] NZLR 561; [1919] GLR 321		New Zealand	circa 1919	LexisNexis		14
Hutt Valley Electric Power Board v Lower Hutt City Corporation NZCA	[1949] NZGazLawRp 70; [1949] NZLR 611; (1949) 51 GLR 395; (1949) 1 NZLRLC 572	New Zealand Gazette Law Reports	New Zealand	30 May 1949	NZLII		12
Imperial Chemical Industries of Australia and New Zealand Ltd v FCT	[1970] HCA 9; (1970) 120 CLR 396; (1970) 1 ATR 450; 44 ALJR 119	High Court of Australia	Australia - Commonwealth	25 Mar 1970	AustLII		10
Telecom Auckland Ltd v Auckland City Council	[1995] 3 NZLR 489		New Zealand	circa 1995	LexisNexis		8
Pearce v Commissioner of Taxation (Cth)	85 ALR 359; (1988) 20 ATR 113		Australia	circa 1970	LexisNexis AU		8
IRC v Scottish Newcastle Breweries Ltd	[1982] 2 All ER 230		United Kingdom	circa 1982	LexisNexis		7
Cole Bros Ltd v Phillips (Inspector of Taxes)	[1982] 2 All ER 247		United Kingdom	circa 1982	LexisNexis		6
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 62; (1997) 35 ATR 1022	Administrative Appeals Tribunal	Australia	3 Mar 1997	AustLII		5
Negative Instruments Pty Ltd v FCT (No 2)	(1994) 29 ATR 429		Australia	circa 1994	Legal Online / Westlaw		5
Macquarie Worsteds Pty Ltd v Commissioner of Taxation (Cth)	3 ALR 122; 23 FLR 69; (1974) 4 ATR 334		Australia	circa 1974	LexisNexis AU		5
Carpentaria Transport Pty Ltd v Commissioner of Taxation (Cth)	(1990) 21 ATR 513		Australia	circa 1990	Legal Online / Westlaw		4
398 Atr 451	398 ATR 451		Australia	circa 1970	Legal Online / Westlaw		4
Re Woodward and FCT	[2003] AATA 4; (2003) 51 ATR 1115	Administrative Appeals Tribunal	Australia	circa 2003	AustLII		2

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