Federal Court of Australia
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CATCHWORDS
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Income tax - Deduction - Investment allowance - Caravans acquired for use 1n providing accommodation - Whether for the purpose of producing assessable income "otherwise than by ...
the granting to other persons of rights to use" them.
Income Tax Assessment Act 1936, ss.82AA, 82AB and 82AF.
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v. TOURAPARK PTY. LIMITED
No. G45 of 1980
Coram: Bowen C.J., Brennan and Deane JJ.
14 November 1980.
Sydney.
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY No. G45 of 1980 '
GENERAL DIVISION
Nad
ON APPEAL FROM THE SUPREME COURT OF NEW SOUTH WALES ADMINISTRATIVE | LAW DIVISION
BETWEEN: THO COMMISSIONER OF
TAXATION OF THE COMMONWEALTH| OF AUSTRALIA
Appellant AND TOURAPARK PTY. LIMITED Respondent ie) R D E R JUDGES MAKING ORDER: Bowen C.J., Brennan and Deane JJ. DATE OF ORDER 14 November, 1980
WHERE MADE: Sydney
THE COURT ORDERS THAT 1. The appeal be allowed.
2. The order of the Supreme Court of New South Wales be varied by substituting for the answers
given to questions (111) and (1v) the following answers
Question (111) - Were the aforesaid caravans, units of property acquired by the taxpayer for use wholly and exclusively by the taxpayer for the purpose of providing assessable income otherwise than by
Answer
Question (lv)
Answer
(a) the leasing of such units, or
(b) the granting to other persons of rights to use such units within the meaning of section 82AA(a)
(21) (A) and (C) respectively
of the said Act?
No
Did the taxpayer lease the aiore- sald caravans or otherwise grant
a right to another person to
use the caravans within the yeur
of income after the caravans were first used by the taxpayer within the meaning of section 82AG(1)(b) of the said Act?
Yes, in that 1t granted to other persons rights to use the caravans
The appellant pay to the respondent its costs of
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