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TR 2017/D1 - Income tax: composite items and identifying the depreciating asset for the purposes of working out capital allowances    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Mitsui & Co (Australia) Ltd v FCT	[2012] FCAFC 109; (2012) 205 FCR 523; (2012) 90 ATR 171; [2012] ATC 20-341	Federal Court of Australia	Australia - Commonwealth	14 Aug 2012	AustLII		16
BP Oil Refinery (Bulwer Island) Ltd v Commissioner of Taxation	(1992) 33 FCR 594; (1992) 23 ATR 65	Federal Court of Australia	Australia	circa 1992	Legal Online / Westlaw		6
FCT v Veterinary Medical & Surgical Supplies Ltd	(1988) 19 ATR 1593		Australia	circa 1988	Legal Online / Westlaw		4
Monier Colourtile Pty Ltd v Commissioner of Taxation (Cth)	(1983) 68 FLR 111; 14 ATR 379		Australia	circa 1983	Legal Online / Westlaw		7
FCT v Tully Co-operative Sugar Milling Association Ltd	(1983) 68 FLR 39; (1983) 51 ALR 751; (1983) 14 ATR 495		Australia	circa 1983	Legal Online / Westlaw		3
FCT v Tully Co-operative Sugar Milling Association Ltd	(1983) 68 CLR 39; (1983) 51 ALR 751; (1983) 14 ATR 495		Australia - Commonwealth	circa 1983	Legal Online / Westlaw		2
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
Ready Mixed Concrete (Victoria) Pty Ltd v FCT	[1969] HCA 12; 118 CLR 177; (1969) 1 ATR 123; 15 ATD 215; 43 ALJR 153	High Court of Australia	Australia - Commonwealth	28 Mar 1969	AustLII		30
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		46
Overseas Telecommunications Commission (Aust) v Commissioner of Taxation (Cth)	20 ATR 1482		Australia	circa 1969	Legal Online / Westlaw		7