Federal Court of Australia
CATCHWORDS
Income Tax - Investment Allowance - Deduction for Expenditure in respect of Construction of New Unit of Property - Meaning of "unit of property" - Whether unit Constructed by Taxpayer - Meaning of "construction", "incurred" - Whether expenditure
incurred on or after particular date.
Income Tax Assessment Act 1936, sections 51, 53H, 54, 55, 56 5S7AA, STAC, S7AE, 57AG, 57AH, 57AJ, 58, 62AA, 62AB, 75B, 82AA, 824B, 83AE, 82AF, 82AQ.
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v. TULLY CO-OPERATIVE SUGAR MILLING ASSOCIATION LIMITED
No. G101 of 1982
Fox, Lockhart and Fitzgerald JJ. 25 July 1983.
Brisbane.
.
~ iN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND REGISTRY No. G101 of 1982
GENERAL DIVISION
ON APPEAL FROM THE SUPREME COURT OF QUEENSLAND
BETWEEN:
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Appellant AND:
TULLY CO-OPERATIVE SUGAR MILLING ASSOCIATION LIMITED
Respondent ORDER JUDGES: Fox, Lockhart and Fitzgerald JJ. DATE OF ORDER: 25 July 1983. WHERE MADE: Brisbane. THE COURT ORDERS THAT: 1. The question whether the relevant expenditure in
respect of construction was incurred on or after
1 January 1976 or what part thereof was so incurred be remitted for determination to the Supreme Court; the Supreme Court may make such modifications to the orders already made by 1t including the order for costs as may be necessary in the light of such
determination.
2.
3.
Otherwise the appeal be dismissed.
The appellant pay the respondent's costs of the
appeal.
TIN THE FROKRAL COURT OF AUS'TRALIA
QUEENSLAND DISRJ Ci! REG EStRY
GENFRAT,_DIVIS LON
CORAM: FOX,
FOX u.
LOCKHART
and FLTZGRRALD dd.
No. GiOl of 19K2
ON APPEAL FROM 'CHK SUPREME
COURY OF QUELNS) AND
BEIWHEN :
: COMMISSIONER OF
VAXA'TLON OF 'VHE!
IMONWRALH Ob AUSTRALIA
COMMO) H_Op
Appeiddant
AND):
TULLY CO-OPERA'EI VE SUGAR MILLING ASSOC lLATLON TIMIVED
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