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It 2518 - Income Tax : Foreign Tax Credit System - Interest Derived From a Transaction Directly Related To the Active Conduct of a Trade Or Business

[1989] ATOITR IT2518

Australian Taxation Office

Australia - Commonwealth

16th February, 1989

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment (Foreign Tax Credits) Bill 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		129
Colonial Mutual Life Assurance Society Ltd v FCT	[1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137	High Court of Australia	Australia - Commonwealth	25 Nov 1946	AustLII		76
Liverpool and London and Globe Insurance Co v Bennett	[1913] UKLawRpAC 39; [1913] AC 610		United Kingdom	31 Jul 1913	CommonLII		13
Liverpool and London and Globe Insurance Co v Bennett	(1912) 2 KB 41		United Kingdom	circa 1912	LexisNexis / Westlaw		5
Liverpool and London and Globe Insurance Co v Bennett	[1911] UKLawRpKQB 68; (1911) 2 KB 577		United Kingdom	3 Apr 1911	CommonLII		6

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