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International Cellars Pty Ltd v Commissioner of Taxation   flag  3

[1992] FCA 379; (1992) 37 FCR 281; 109 ALR 497; (1992) 23 ATR 512
Federal Court of Australia
Australia - Commonwealth
7th August, 1992

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
VT95/2-4 and Commissioner of Taxation [1996] AATA 547; 32 ATR 1186 Administrative Appeals Tribunal Australia 28 Mar 1996 AustLII flag
TR 95/32 - Income tax: development allowance: investment allowance: meaning of 'rights to use' [1995] ATOTR 32 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag
TR 95/32 - Income tax: development allowance: investment allowance: meaning of 'rights to use' [1995] ATOTR TR95/32 Australian Taxation Office Australia - Commonwealth circa 1995 AustLII flag

Legislation Cited

Legislation Name Provision
Act (Cth)
Income Tax Assessment Act 1936 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Mount Isa Mines Ltd (1991) 28 FCR 269; (1991) 98 ALR 623; (1991) 21 ATR 1294 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 18
FCT v Brambles Holdings Ltd (1991) 28 FCR 451; (1991) 99 ALR 523; (1991) 72 LGRA 284; (1991) 21 ATR 1429 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 41
Otto Australia Pty Ltd v FCT (1991) 28 FCR 477; (1991) 72 LGRA 310; (1991) 21 ATR 1453 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 20
Tourapark Pty Ltd v FCT [1982] HCA 18; (1982) 149 CLR 176; (1981-82) 40 ALR 465; (1982) 12 ATR 842; 56 ALJR 316; 82 ATC 4,105 High Court of Australia Australia - Commonwealth 23 Apr 1982 AustLII flag 37
Council of the City of Newcastle v Royal Newcastle Hospital [1959] UKPCHCA 1; (1959) 100 CLR 1 Privy Council Australia 19 Mar 1959 AustLII flag 92
Newcastle City Council v Royal Newcastle Hospital [1957] HCA 15; (1957) 96 CLR 493; [1957] ALR 277; (1957) 4 LGRA 69; (1957) 31 ALJR 201 High Court of Australia Australia - Commonwealth 21 Mar 1957 AustLII flag 199
Ryde Municipal Council v Macquarie University [1978] HCA 58; 23 ALR 41; 38 ALT 141 High Court of Australia Australia - Commonwealth 7 Feb 1917 AustLII flag 123

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