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TD 96/12 - Income tax: are registered clubs, hotels, casinos and other gaming machine operators entitled to a deduction under subsection 51(1) of the Income Tax Assessment Act 1936 for accumulated jackpot amounts displayed prior to players winning the jackpots? Note: This Taxation Determination (TD) relates to gaming machine operators that are not exempt from income tax

[1996] ATOTD TD96/12

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
(1995) 31 Atr 350	(1995) 31 ATR 350		Australia	circa 1995	Legal Online / Westlaw		4
Australia & New Zealand Banking Group Ltd v FCT	(1994) 48 FCR 268; (1994) 119 ALR 727; (1994) 27 ATR 559; (1994) 8 ANZ Insurance Cases 61-206	Federal Court of Australia	Australia	circa 1994	Legal Online / Westlaw		36
Coles Myer Finance Ltd v FCT	[1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214	High Court of Australia	Australia - Commonwealth	19 May 1993	AustLII		180
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII		155
RACV Insurance Pty Ltd v FCT	[1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610		Australia - Victoria	27 Jun 1974	AustLII		52

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