LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

"The Taxation of Interest-Free Intra-Family Loans"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
"The Interest Deduction Dilemma"	[1973] Canadian Tax Journal 317	Canadian Tax Journal	Canada	circa 1973			1
[1966] Canadian Tax Journal 405	[1966] Canadian Tax Journal 405	Canadian Tax Journal	Canada	circa 1966			1
Bulmer v Inland Revenue Commissioners	[1967] 1 Ch 145; (1966) 44 Tax Cas 1	Court of Chancery	United Kingdom	circa 1967	LexisNexis / Westlaw		7
Bray v FCT [No 2]	[1971] HCA 8; (1971) 123 CLR 348; 45 ALJR 224; 2 ATR 179	High Court of Australia	Australia - Commonwealth	8 Apr 1971	AustLII		9
McGain v FCT	[1966] HCA 34; (1966) 116 CLR 172; [1966] ALR 1017; 14 ATD 190; 40 ALJR 74	High Court of Australia	Australia - Commonwealth	20 May 1966	AustLII		19
McGain v FCT	[1965] HCA 41; (1965) 112 CLR 523; 13 ATD 556; 39 ALJR 126	High Court of Australia	Australia - Commonwealth	30 Jul 1965	AustLII		12
Bell v FCT	[1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII		75
Fadden v FCT	[1945] HCA 8; (1945) 70 CLR 555; [1945] ALR 225; 7 ATD 533	High Court of Australia	Australia - Commonwealth	19 Jun 1945	AustLII		15
Farrell v Alexander	[1976] UKHL 5; [1977] AC 59; [1976] 2 All ER 721	House of Lords	United Kingdom	24 Jun 1976	BAILII		98
(1967) 65 Michigan Law Review 1014	(1967) 65 Michigan Law Review 1014	Michigan Law Review	United States	circa 1967	HeinOnline / LexisNexis		1
"Income Tax Provisions and Decisions of Special Importance in Legal Practice"	[1977] New Zealand Law Journal 194	New Zealand Law Journal	New Zealand	circa 1977			1
"Nasty Surprise for some `On Demand* Lenders"	[1973] New Zealand Law Journal 336	New Zealand Law Journal	New Zealand	circa 1973			1
(1967) 19 Stanford Law Review 870	(1967) 19 Stanford Law Review 870	Stanford Law Review	United States	circa 1967	HeinOnline / LexisNexis		3
"Gift Tax Analysis on Non-Interest Bearing Loans"	[1976] Taxes The Tax Magazine 640	Taxes: The Tax Magazine	United States	circa 1976	HeinOnline		1
Mason v United States	513 F2d 25	United States Court of Appeals, Seventh Circuit	United States	17 Mar 1975	WorldLII		4
Marx v Commissioner of Inland Revenue	[1969] NZLR 464		New Zealand	circa 1969	LexisNexis		4
[1940] NZLR 637	[1940] NZLR 637		New Zealand	circa 1940	LexisNexis		6
Carmody v CIR	[1975] 1 NZLR 118		New Zealand	circa 1975	LexisNexis		2
2 TRNZ 244	2 TRNZ 244		New Zealand	circa 1969			1
McKay v Cir	[1973] 1 NZLR 592		New Zealand	circa 1973	LexisNexis		7
Henriksen v Grafton Hotel Ltd	[1942] 2 KB 184		United Kingdom	circa 1942	LexisNexis / Westlaw		34
O'Mara v Harris	77 CLR 490; 2 ALR 403; (1974) 4 ATR 230; (1973) 48 ALJR 48		Australia - Commonwealth	8 Sep 1948	AustLII		59
Inland Revenue v NZ Ins Co	[1958] NZLR 1077		New Zealand	circa 1958	LexisNexis		2
Re Farm Security Act 1944 of the Province of Saskatchewan	[1947] SCR 394			circa 1947			25
Johnson v United States	254 FSupp 73		United States	circa 1947	Westlaw		6
Re Manson	[1964] NZLR 257		New Zealand	circa 1964	LexisNexis		19
Attorney-General v Earl of Sandwich	[1922] 2 KB 500		United Kingdom	circa 1922	LexisNexis / Westlaw		16
Re Marshall (Deceased) Commissioner of Inland Revenue v Public Trustee	[1965] NZLR 851		New Zealand	circa 1965	LexisNexis		10
[1965] CTC 22	[1965] CTC 22		Canada	circa 1965			1
Rossiter v CIR	[1977] 1 NZLR 195		New Zealand	circa 1977	LexisNexis		3
James v IRC	[1973] 2 NZLR 119		New Zealand	circa 1973	LexisNexis		4
1973 1 CB 408	1973 1 CB 408			circa 1973			1
Attorney-General v Boden	[1911] UKLawRpKQB 79; (1912) 1 KB 539		United Kingdom	7 Apr 1911	CommonLII		24
Bray v FCT	(1971) 123 CLR 348-360		Australia - Commonwealth	circa 1971	Legal Online / Westlaw		1
(1971) 123 GLR 348	(1971) 123 GLR 348			circa 1971			1
Inland Revenue Commissioners v Hinchy	[1960] AC 748		United Kingdom	circa 1960	LexisNexis / Westlaw		36
CIR v Banks	(1978) 2 TRNZ 323		New Zealand	circa 1978			2