CCS

Capital Allowance: Is Acoustic Ceilings and Electrical Installations a Plant?

Imperial Chemical Industries of Australia and New Zealand ltd. v. Federal Commissioner of Taxation 25 march 1970 Imperial Chemical Industries (Australasia) Ltd was formed in 1928 as an Australian subsidiary of the British chemical company ICI Ltd. And was renamed Imperial Chemical Industries of Australia and New Zealand Limited (ICIANZ) in 1929. The taxpayer claimed […]