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TR 2007/9 - Income tax: circumstances when an item used to create a particular atmosphere or ambience for premises used in a cafe, restaurant, licensed club, hotel, motel or retail shopping business constitutes an item of plant   flag 

[2007] ATOTR TR2007/9
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth) s2.5, s4.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Yarmouth v France [1887] UKLawRpKQB 169; (1887) 19 QBD 647; (1887) 57 LJQB 7; 36 WB 281; 17 Rul Cas 217; 36 WR 281 United Kingdom 8 Nov 1887 CommonLII flag 104
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 flag 73
Inland Revenue Commissioners v Barclay, Curle & Co Ltd [1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122 United Kingdom - Scotland circa 1969 LexisNexis flag 46
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 flag 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 flag 28
Auckland City Corporation v Auckland Gas Co Ltd [1919] NZLR 561; [1919] GLR 321 New Zealand circa 1919 LexisNexis flag 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 flag 12
Toyota Tsusho Australia Pty Ltd v Collector of Customs [1992] FCA 282 Federal Court of Australia Australia - Commonwealth 17 Jun 1992 AustLII flag 10
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 flag 10
Telecom Auckland Ltd v Auckland City Council [1995] 3 NZLR 489 New Zealand circa 1995 LexisNexis flag 8
Pearce v Commissioner of Taxation (Cth) 85 ALR 359; (1988) 20 ATR 113 Australia circa 1969 LexisNexis AU flag 8
IRC v Scottish Newcastle Breweries Ltd [1982] 2 All ER 230 United Kingdom circa 1982 LexisNexis flag 7
Cole Bros Ltd v Phillips (Inspector of Taxes) [1982] 2 All ER 247 United Kingdom circa 1982 LexisNexis flag 6
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 62; (1997) 35 ATR 1022 Administrative Appeals Tribunal Australia 3 Mar 1997 AustLII flag 5
Negative Instruments Pty Ltd v FCT (No 2) (1994) 29 ATR 429 Australia circa 1994 Legal Online / Westlaw flag 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 flag 5
Carpentaria Transport Pty Ltd v Commissioner of Taxation (Cth) (1990) 21 ATR 513 Australia circa 1990 Legal Online / Westlaw flag 4
398 Atr 451 398 ATR 451 Australia circa 1969 Legal Online / Westlaw flag 4

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