TD 2013/2 - Income tax: does ordinary income derived by an individual from allowing wind farming infrastructure to be constructed, operated and accessed on freehold land that they own and use in carrying on a primary production business constitute 'assessable primary production income' of that individual for the purposes of Division 392 of the Income Tax Assessment Act 1997?
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[2013] ATOTD 2
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Australian Taxation Office
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Australia - Commonwealth
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circa 2013
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AustLII
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|
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Watson v Deputy Commissioner of Taxation
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[2008] FCA 1173; (2008) 171 FCR 77; [2008] ATC 20-042; [2008] ATPR 42-241; 73 ATR 348
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Federal Court of Australia
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Australia - Commonwealth
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8 Aug 2008
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AustLII
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4
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Watson v Secretary, Department of Family and Community Services
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[2003] FCA 415; (2003) 128 FCR 564; (2003) 74 ALD 77; (2003) 37 AAR 222; (2003) 5 (9) SSR 123
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Federal Court of Australia
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Australia - Commonwealth
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7 May 2003
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AustLII
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13
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BHP Petroleum (Timor Sea) Pty Ltd v Minister for Resources
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[1994] FCA 168; (1994) 49 FCR 155; (1994) 121 ALR 280; (1994) 32 ALD 17; (1994) 28 ATR 16
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Federal Court of Australia
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Australia - Commonwealth
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circa 1994
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AustLII
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23
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Kidston Goldmines Ltd v Commissioner of Taxation
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[1991] FCA 351; (1991) 30 FCR 77; 103 ALR 95; (1991) 22 ATR 168
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Federal Court of Australia
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Australia - Commonwealth
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7 Aug 1991
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AustLII
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51
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GP International Pipecoaters Pty Ltd v FCT
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[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413
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High Court of Australia
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Australia - Commonwealth
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circa 1990
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AustLII
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368
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FCT v Smith
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[1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428
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High Court of Australia
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Australia - Commonwealth
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20 Feb 1981
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AustLII
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188
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FCT v Snowden & Willson Pty Ltd
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[1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167
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High Court of Australia
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Australia - Commonwealth
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15 May 1958
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AustLII
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133
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