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It 2606 - Income Tax: Deduction for Interest on Borrowings To Fund Share Acquisitions   flag 

[1990] ATOITR IT2606
Australian Taxation Office
Australia - Commonwealth
16th August, 1990

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Hooker Rex Pty Ltd v Commissioner of Taxation (Cth) (1988) 79 ALR 181; (1988) 19 ATR 1241 Australia circa 1988 LexisNexis AU flag 27
FCT v Total Holdings (Aust) Pty Ltd (1979) 79 ATC 4279,9 Australia circa 1979 IntelliConnect flag 1
Reliance Finance Corporation Pty Ltd v FCT 87 FLR 305; (1987) 18 ATR 224 Australia circa 1988 Legal Online / Westlaw flag 10
9 Atr 885 9 ATR 885 Australia circa 1988 Legal Online / Westlaw flag 27
4 Atr 75 4 ATR 75 Australia Legal Online / Westlaw flag 9
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 331
FCT v E A Marr & Sons (Sales) Ltd [1984] FCA 213; (1984) 2 FCR 326; 15 ATR 879 Federal Court of Australia Australia - Commonwealth 3 Aug 1984 AustLII flag 27
FCT v Smith [1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428 High Court of Australia Australia - Commonwealth 20 Feb 1981 AustLII flag 188
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 76
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849

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