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TR 2004/2 - Income tax: whether expenses incurred obtaining valuations for consolidation are deductible under section 8-1 of the Income Tax Assessment Act 1997   flag 

[2004] ATOTR 2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s1, s5, s51, s295, s296, s334
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s25

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cliffs International Inc v Commissioner of Taxation (Cth) (1985) 80 FLR 12; 16 ATR 601 Australia circa 1985 Legal Online / Westlaw flag 7
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 144
FCT v Green [1950] HCA 20; (1950) 81 CLR 313; [1950] ALR 531; 4 AITR 471; 9 ATD 142 High Court of Australia Australia - Commonwealth 21 Jun 1950 AustLII flag 49
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Smith's Potato Estates Ltd v Bolland [1948] AC 508; [1948] 2 All ER 367 United Kingdom circa 1948 LexisNexis / Westlaw flag 15

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