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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 †
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
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
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
Monier Colourtile Pty Ltd v Commissioner of Taxation (Cth)	(1983) 68 FLR 111; 14 ATR 379		Australia	circa 1983	Legal Online / Westlaw		7
Overseas Telecommunications Commission (Aust) v Commissioner of Taxation (Cth)	20 ATR 1482		Australia	circa 1969	Legal Online / Westlaw		7
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
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