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It 2661 - Income Tax: Apportionment of Interest Where Money Is Borrowed To Fund the Purchase of an Asset Part of Which Is Used for a Business Purpose and Part for a Non-Business Purpose

[1991] ATOITR IT2661

Australian Taxation Office

Australia - Commonwealth

28th November, 1991

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
NT86/5259 and Commissioner of Taxation	[1988] AATA 18; (1988) 19 ATR 3182	Administrative Appeals Tribunal	Australia	15 Jan 1988	AustLII		1
FCT v Carberry	(1988) 20 ATR 151		Australia	circa 1988	Legal Online / Westlaw		4
Chapman (NT) v FCT	[1968] HCA 4; (1968) 117 CLR 167; 15 ATD 21; 41 ALJR 315	High Court of Australia	Australia - Commonwealth	1 Mar 1968	AustLII		19

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