Starline Drive in Theatre Ltd v Federal Commissioner of Taxation
(1964) 112 CLR 45838 ALJR 259
Between: Starline Drive in Theatre Ltd
And: Federal Commissioner of Taxation
Judges:
Kitto J
Taylor J
Windeyer J
Subject References:
Income tax (Cth)
Judgment date: 5 November 1964
ORDER
Order that the question referred to this Court be answered as follows:
The improvements specified in para. (3) of the agreed statement of facts as items (3) and (8) are not subject to tenant rights within the meaning of s. 88 (2) of the Act.
The improvements specified in the said paragraph as items (2), (4), (5), (6) and (7) are improvements subject to tenant rights within the meaning of the said sub-section.
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