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International Cellars Pty Ltd v Commissioner of Taxation 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
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
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

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 †
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		41
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		37
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		20
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		18
VT95/2-4 and Commissioner of Taxation	[1996] AATA 547; 32 ATR 1186	Administrative Appeals Tribunal	Australia	28 Mar 1996	AustLII
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
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

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