Containers
Foreign owned, temporary importations, relief
Commentary –
Indirect Tax Reporter ¶63-820
Meaning
Legislation/Regulatory –
CEMA79 s. 1(1)
Plant and machinery allowances
Commentary –
Practical Capital Allowances ¶11-350
;
Tax Reporter ¶245-710
Power to open or unpack
Returnable, output tax
Commentary –
Indirect Tax Reporter ¶18-550