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14 Jan 09 Breakwater, but not groyne, plant - Port of Portland

The AAT (Justice Downes, President and G L McDonald, Deputy President) has held that two breakwaters owned by the taxpayer, Port of Portland Pty Limited, which form Portland harbour, are plant. The AAT held that the breakwaters are part of the means by which the taxpayer carries on its business rather than the setting in which the business is carried on. In contrast, the AAT concluded that a groyne or retaining wall attached to the main breakwater, the primary function of which is to protect and retain reclaimed land, is not plant: Port of Portland Pty Ltd and FCT [2008] AATA 1162 (AAT, 23 December 2008).

For a copy of the decision, go here.

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