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Re Port of Portland Pty Ltd and FCT

[2008] AATA 1162; [2008] ATC 10-071; 73 ATR 990

Administrative Appeals Tribunal

Australia

23rd December, 2008

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)
Income Tax (Transitional Provisions) Act 1997 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Cooke (Inspector of Taxes) v Beach Station Caravans Ltd	[1974] 3 All ER 159; [1974] 1 WLR 1398; 49 Tax Cas 514		United Kingdom	circa 1974	LexisNexis		17
Imperial Chemical Industries of Australia and New Zealand Ltd v FCT	[1970] HCA 9; (1970) 120 CLR 396; (1970) 1 ATR 450; 44 ALJR 119	High Court of Australia	Australia - Commonwealth	25 Mar 1970	AustLII		10
Wangaratta Woollen Mills Ltd v FCT	[1969] HCA 39; 119 CLR 1; (1970) 1 ATR 329; 43 ALJR 324	High Court of Australia	Australia - Commonwealth	4 Sep 1969	AustLII		37
Inland Revenue Commissioners v Barclay, Curle & Co Ltd	[1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122		United Kingdom - Scotland	circa 1969	LexisNexis		46
FCT v Broken Hill Pty Co Ltd	[1968] HCA 16; (1967-1969) 120 CLR 240; (1968) 15 ATD 43; (1968) 41 ALJR 377; 1 ATR 40	High Court of Australia	Australia - Commonwealth	10 Apr 1968	AustLII		84
Yarmouth v France	(1887) 19 QB 647		United Kingdom	circa 1887	LexisNexis / Westlaw		6

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