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NT86/8729 and Commissioner of Taxation 2

[1988] AATA 70; 19 ATR 3334

Administrative Appeals Tribunal

Australia

25th February, 1988

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
TD 2000/24 - Income tax: are partners entitled to a deduction under section 8-1 for interest on borrowings to pay personal income tax?	[2000] ATOTD 24	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII
TD 2000/24 - Income tax: are partners entitled to a deduction under section 8-1 for interest on borrowings to pay personal income tax?	[2000] ATOTD TD2000/24	Australian Taxation Office	Australia - Commonwealth	circa 2000	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act (Cth)
Taxation (Interest on Overpayments) Act (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Smith's Potato Estates Ltd v Bolland	[1948] AC 508; [1948] 2 All ER 367		United Kingdom	circa 1948	LexisNexis / Westlaw		15

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