Federal Court of Australia
~ATCHWORDS
wee - i¥ a or a Income tax - deduction for expenditure, ihcurred'by a taxpayer
Ny land -
Ve
who carries on a business of primary pro whether taxpayer carried on a business of primary production
~ whether nursery activities are business or subdivided into two or more businesses - whether surfacing of land was
expenditure "incurred in" one or more of the activities in Pp
s.75A(1).
Income Tax Assessment Act, 1936-1977, s.75A
The Commissioner of Taxation of the Commonwealth of Australia v. Waldeck Nurseries Pty. Ltd.
No. WA G38 of 1981
At Perth
& February, 1982.
eer ARE AR NE eR IT PROT LO LL OA ALC A Te
IN THE FEDERAL COURT OF AUSTRALIA
) ) WESTERN AUSTRALIA DISTRICT REGISTRY ) No. WA G38 of 1981 ) )
GENERAL DIVISION
ON APPEAL FROM THE SUPREME COURT OF WESTERN
AUSTRALIA BETWEEN: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Appellant AND: WALDECK NURSERIES PTY. LTD. Respondent ORDERS JUDGES MAKING ORDER: Bowen C.J., Deane and Morling Jud. WHERE MADE: Perth DATE: S February, 1982.
' THE COURT ORDERS:
1. THAT the appeal be dismissed with costs.
IN THE FEDERAL COURT OF AUSTRALIA
) ) WESTERN AUSTRALIA DISTRICT REGISTRY) NO. WA G38 of 1981 ) )
GENERAL DIVISION
ON APPEAL FROM THE SUPREME COURT OF WESTERN AUSTRALIA
BETWEEN: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Appellant
Ei
WALDECK NURSERIES PTY. LTD.
Respondent
CORAM: Bowen C.J., Deane and Morling JJ.
=) February, 1982.
REASONS FOR JUDGMENT
THE COURT: This is.an appeal from a decision of the
Supreme Court of Western Australia (Wickham J.) upholding the
entitlement of Waldeck Nurseries Pty. Limited ("the
taxpayer") to a deduction pursuant to s.75A of the Income Tax
Assessment Act, 1936 of one-tenth of certain capital
-2-
expenditure incurred by it in the year ended 30 June, 1977. The expenditure in question was on limestone rubble and blue metal which the taxpayer used in surfacing a part of the land
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