Federal Court of Australia
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CATCHWORDS
Income Tax - Investment allowance in respect of aircraft leased by partnership operated by agent - chartered by agent principally to one freight carrier under agreement between agent and carrier - whether investment allowance excluded - whether contract or arrangement for use by another person - whether contract or
arrangement between partnership and carrier.
Income Tax Assessment Act 1936.
Re British Basic Slag Ltd's Agreements [1963] 2 All E.R. 807
Re Austin Motor Co. Ltd's Agreements [1957] 3 All E.R. 62
KEVIN JAMES KIRBY v. THE COMMISSIONER OF TAXATION OF THE
COMMONWEALTH OF AUSTRALIA
NO. VG 305 OF 1986
Sweeney, Jenkinson & Ryan JJ. Melbourne
29 May, 1987
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY NO. VG 305 of 1986
GENERAL DIVISION
ON APPEAL FROM THE SUPREME COURT OF VICTORIA
BETWEEN: KEVIN JAMES KIRBY Appellant
AND: THE COMMISSIONER OF TAXATION OF
THE COMMONWEALTH OF AUSTRALIA Respondent
THE COURT: Sweeney, Jenkinson & Ryan JJ.
DATE 29 May, 1987
PLACE Melbourne
MINUTES OF ORDER
THE COURT ORDERS THAT:
1. The appeal be dismissed
2. The respondent's costs of the appeal be paid by the appellant.
NOTE: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY NO. VG 305 of 1986
GENERAL DIVISION
ON APPEAL FROM THE SUPREME COURT OF VICTORIA
BETWEEN: KEVIN JAMES KIRBY Appellant
AND: THE COMMISSIONER OF TAXATION OF
THE COMMONWEALTH OF AUSTRALIA Respondent
THE COURT: Sweeney, Jenkinson & Ryan JJ.
DATE : 29 May, 1987 PLACE : Melbourne REASONS FOR JUDGMENT Sweeney J.
This is an appeal from a judgment of Tadgell J. delivered on 16 July 1986 in the Supreme Court of Victoria against the disallowance of a claim by the appellant for investment allowance under Subdivision B of Division 3 of Part III of the Income Tax Assessment Act 1936 ("the Act") in respect of the operation of a
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