WebFeb 9, 2024 · In FC of T v Western Suburbs Cinemas Ltd (1952) 86 CLR 102 a dangerous ceiling in a cinema was replaced with a new and better ceiling. Kitto J regarded the work as different in degree and kind from the type of repairs properly allowed for in the working expenses of a theatre business. 6. The dominant features which guide to a reasoned ... WebIn W Thomas & Co Pty Ltd v FCT, 6 Windeyer J said a repair is for the maintenance of an asset, which is distinguishable from the acquisition of an asset. ... FCT v Western Suburbs Cinemas Ltd (1952) 86 CLR 102 (‘Western Suburbs Cinemas Ltd’) and W Thomas & Co Pty Ltd (n 6). Further discussion on the repair costs provision can be found in ...

Repairs - The Commissioner Updates his Stance

WebJun 11, 1952 · Federal Commissioner of Taxation v Western Suburbs Cinemas Ltd - [1952] HCA 28 - 86 CLR 102 - BarNet Jade. Federal Commissioner of Taxation v … Webpeople migrated from western Georgia to the Atlantic Coast. people migrated from rural areas to the cities. Question 4. 120 seconds. Q. William B. Hartsfield contributed to the … pinetown agricultural equipment durban

Unit 8 Review American History Quiz - Quizizz

WebFCT v Western Suburbs Cinemas (1952) 86 CLR 102 This case considered the issue of the deductibility of repairs and whether or not a cinema owner was allowed to claim an … Webreinforcing. This new item has a considerable advantage over the old one, so no deduction is allowed (FCT v Western Suburbs Cinemas Ltd (1952) 86 CLR 102). Insurance prepayment $50,000 Deductible 50,000 Under s 82KZM and 82KZMD ITAA36, a Small Business Entity prepayment is immediately deductible if the payment is covered for a … WebThe relevant case law and legislation related with the deduction of repairs, maintenance and improvements are: Section 8.1, Section 25-10, case of Law Shipping Co Ltd v IRC … pinetown area