1515 Buildings [54/26] Apart from structural improvements on land which is used for the purpose of agricultural or pastoral ... is not allowed in respect of building structures, except where they form integral parts of manufacturing plant and machinery, or they themselves constitute plant. ... Other cases dealing with depreciation of business are Wangaratta Woollen Mills Ltd v FCT (1969) 1 ATR 329; ... 1516 Working beasts [54/42] Where beasts of burden or working 184 [ 1512- INCOME.
Title | : | Gunn's Guide to Commonwealth Income Tax |
Author | : | Edward Francis Mannix, Donald W. Harris, John Angus Lancaster Gunn |
Publisher | : | - 1980 |
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