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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
Taxpayer and Deputy Commissioner of Taxation [1997] AATA 62; (1997) 35 ATR 1022 Administrative Appeals Tribunal Australia 3 Mar 1997 AustLII flag 5
Toyota Tsusho Australia Pty Ltd v Collector of Customs [1992] FCA 282 Federal Court of Australia Australia - Commonwealth 17 Jun 1992 AustLII flag 10
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
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
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
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
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
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
Telecom Auckland Ltd v Auckland City Council [1995] 3 NZLR 489 New Zealand circa 1995 LexisNexis flag 8
Negative Instruments Pty Ltd v FCT (No 2) (1994) 29 ATR 429 Australia circa 1994 Legal Online / Westlaw flag 5
Auckland City Corporation v Auckland Gas Co Ltd [1919] NZLR 561; [1919] GLR 321 New Zealand circa 1919 LexisNexis flag 14
Cole Bros Ltd v Phillips (Inspector of Taxes) [1982] 2 All ER 247 United Kingdom circa 1982 LexisNexis flag 6
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
398 Atr 451 398 ATR 451 Australia circa 1969 Legal Online / Westlaw flag 4
IRC v Scottish Newcastle Breweries Ltd [1982] 2 All ER 230 United Kingdom circa 1982 LexisNexis flag 7
Pearce v Commissioner of Taxation (Cth) 85 ALR 359; (1988) 20 ATR 113 Australia circa 1969 LexisNexis AU flag 8

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