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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
Auckland City Corporation v Auckland Gas Co Ltd	[1919] NZLR 561; [1919] GLR 321		New Zealand	circa 1919	LexisNexis		14
Carpentaria Transport Pty Ltd v Commissioner of Taxation (Cth)	(1990) 21 ATR 513		Australia	circa 1990	Legal Online / Westlaw		4
Cole Bros Ltd v Phillips (Inspector of Taxes)	[1982] 2 All ER 247		United Kingdom	circa 1982	LexisNexis		6
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
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
IRC v Scottish Newcastle Breweries Ltd	[1982] 2 All ER 230		United Kingdom	circa 1982	LexisNexis		7
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
Negative Instruments Pty Ltd v FCT (No 2)	(1994) 29 ATR 429		Australia	circa 1994	Legal Online / Westlaw		5
Pearce v Commissioner of Taxation (Cth)	85 ALR 359; (1988) 20 ATR 113		Australia	circa 1970	LexisNexis AU		8
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
Re Woodward and FCT	[2003] AATA 4; (2003) 51 ATR 1115	Administrative Appeals Tribunal	Australia	circa 2003	AustLII		2
Taxpayer and Deputy Commissioner of Taxation	[1997] AATA 62; (1997) 35 ATR 1022	Administrative Appeals Tribunal	Australia	3 Mar 1997	AustLII		5
Telecom Auckland Ltd v Auckland City Council	[1995] 3 NZLR 489		New Zealand	circa 1995	LexisNexis		8
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
398 Atr 451	398 ATR 451		Australia	circa 1970	Legal Online / Westlaw		4

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