Monier Colourtile Pty Ltd v The Commissioner of Taxation [1984] FCA 362

Bla

CATCHWORES INCOME TAX - Allowable deductions - Investment allowance -

Exvenditure on wallets used in 112 making process and twa-way radio system - Meaning of unit cf croperty - Tmeortance of Function - Whether batch 23€ callets a simagls uni of praperty -

Whether radio system a single unit cof property.

Income Tax Assessment Act 1336. s.S32AB

MONTER COLOURTILE PTY. LTD. v. THE COMMISSIONER OF TAMATICN OF

SOPAM: McGreaor, Fisher and Neaves JJ.

DATE: 9 November 1984

PLACE: Canberra

IN THE FEDEPAL COURT OF AUSTRALIA

) } NEW SOUTH WALES DISTPICT REGISTRY ) No. G217 of 198? y GENERAL DIVISION )

ON APPEAL FPOM THE SUPREME COURT QF NEW SOUTH WALES

BETWEEN - MONIER COLOURTILE PTY.

LTD ~ LTD.

Acreilant ANC. THE COMMISSIONER OF ALAATIUN OF THE OMMCNWEALTH ¢r AUSTRALT:

Rescondent

JUDGES MAKING GRCER : McGreair, Fisher and Neaves Jo.

DATE OF ORCEP : 9 November 13284 WHERE MADE ' Canberra

THE COURT ORDERS THAT:

1. The appeal be dismissed. 2. The appellant vay the respondent's costs of

the apreal.

IN THE FECERAL COURT OF AUSTRALIA )

a z in oO = j Ba >i m7 tn iJ t4 io7]ve] ha fe] ty 'n ty QO r4 n t3 Bs) ms pe a oa (2

Jmh vr w D us

GN_APPEAL FROM THE SUPPEME COURT OF NEW 23TH WALES

BETWEEN: MENTER TOLOUPTILE PTY. LED Arpeilant AND: THE COMMISSIONER VE

TAXATION OF THE TOMMONWEALTH OF AUSTPALIA

pn

Pesrendent

ZORAM: McGregor, Fisher and Neaves Jd. BATE: 9 November 1584

REASONS FOR JUDGMENT

THE COURT: This 1s an appeal by Monier Colourtile Pry. Ltd. '"the taxpayer") from a decision of the Supreme Court of New South Wales wherebv that Court dismissed an appeal against the disallowance of the taxpayer's rotice of obtectior to an assessment to income tax. The Commissioner of Taxation of the Commonwealth of Australia '""the Commissioner') had bv his assessment rejected certain claims by the taxpayer for investment allowances under sub-division B of Division 3 of