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TR 2012/7 - Income tax: capital allowances: treatment of open pit mine site improvements    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Brisbane City Council v Valuer-General (Qld)	[1978] HCA 40; (1978) 140 CLR 41; (1978) 21 ALR 607; (1978) 44 LGRA 16; (1978) 52 ALJR 768	High Court of Australia	Australia - Commonwealth	24 Oct 1978	AustLII
Campbell v Deputy Federal Commissioner of Land Tax (NSW)	[1915] HCA 25; (1915) 20 CLR 49; 21 ALR 175	High Court of Australia	Australia - Commonwealth	13 Apr 1915	AustLII
Commonwealth v Oldfield	[1976] HCA 17; (1976) 133 CLR 612; (1976) 10 ALR 243; (1976) 50 ALJR 535; (1976) 40 LGRA 269	High Court of Australia	Australia - Commonwealth	8 Apr 1976	AustLII
Dampier Mining Co Ltd v FCT	[1979] FCA 53; 27 ALR 579; (1979) 40 FLR 127; 79 ATC 4,469; 10 ATR 193	Federal Court of Australia	Australia - Commonwealth	11 Sep 1979	AustLII
Fisher v Deputy Federal Commissioner of Land Tax (NSW)	[1915] HCA 84; (1915) 20 CLR 242; 22 ALR 29	High Court of Australia	Australia - Commonwealth	circa 1915	AustLII
Keogh v Deputy Federal Commissioner of Land Tax (NSW)	[1915] HCA 88; (1915) 20 CLR 258; (1916) 22 ALR 39	High Court of Australia	Australia - Commonwealth	7 May 1915	AustLII
McGeoch v Federal Commissioner of Land Tax	[1929] HCA 29; (1929) 43 CLR 277	High Court of Australia	Australia - Commonwealth	28 Oct 1929	AustLII
Mitsui & Co (Australia) Ltd v FCT	[2012] FCAFC 109; (2012) 205 FCR 523; [2012] ATC 20-341; (2012) 90 ATR 171	Federal Court of Australia	Australia - Commonwealth	14 Aug 2012	AustLII
Morrison v Federal Commissioner of Land Tax	[1914] HCA 10; (1914) 17 CLR 498; 20 ALR 113	High Court of Australia	Australia - Commonwealth	16 Mar 1914	AustLII
136 TR 94/11	136 TR 94/11			circa 1916
188 TR 2004/13	188 TR 2004/13			circa 2004
189 TR 2004/13	189 TR 2004/13			circa 2004
191 TR 2004/13	191 TR 2004/13			circa 2004