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TR 93/27 - Income tax: basis of assessment of interest derived and incurred by financial institutions    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
FCT v Thorogood	[1927] ArgusLawRp 80; (1927) 40 CLR 454; 33 ALR 400	Argus Law Reports	Australia - Commonwealth	16 Sep 1927	AustLII		29
Commissioner of Taxation v Cyclone Scaffolding Pty Ltd	(1987) 18 FCR 183; (1987) 77 ALR 319; (1987) 19 ATR 674	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		18
Commissioner of Taxation (Cth) v Australian Gas Light Co	[1983] FCA 341; (1983) 52 ALR 691; 74 FLR 13; (1983) 15 ATR 105	Federal Court of Australia	Australia - Commonwealth	16 Dec 1983	AustLII		43
Australian Guarantee Corporation Ltd v Commissioner of Taxation (Cth)	[1983] FCA 312; 50 ALR 630; (1983) 74 FLR 73; (1983) 15 ATR 53	Federal Court of Australia	Australia - Commonwealth	24 Nov 1983	AustLII		4
Coles Myer Finance Ltd v FCT	[1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214	High Court of Australia	Australia - Commonwealth	19 May 1993	AustLII		180
South Australia v Commonwealth	[1992] HCA 7; (1992) 174 CLR 235; 105 ALR 171; (1992) 23 ATR 10; 66 ALJR 240	High Court of Australia	Australia - Commonwealth	25 Feb 1992	AustLII		29
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		340
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII		155
Brent v FCT	[1971] HCA 48; (1971) 125 CLR 418; (1971) 2 ATR 563; (1971) 45 ALJR 557	High Court of Australia	Australia - Commonwealth	26 Oct 1971	AustLII		81
Henderson v FCT	[1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298	High Court of Australia	Australia - Commonwealth	19 Feb 1970	AustLII		139
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII		176
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII		212
FCT v Australian Mutual Provident Society	[1953] HCA 17; (1953) 88 CLR 450; [1953] ALR 429; 10 ATD 153	High Court of Australia	Australia - Commonwealth	27 Apr 1953	AustLII		8
Commercial Banking Co of Sydney Ltd v FCT	[1950] HCA 15; (1950) 81 CLR 263; [1950] ALR 453; (1950) 9 ATD 112	High Court of Australia	Australia - Commonwealth	6 Jun 1950	AustLII		18
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		243
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII		148
Federal Wharf Co Ltd v Deputy FCT	[1930] HCA 30; (1930) 44 CLR 24; 36 ALR 349; 1 ATD 70	High Court of Australia	Australia - Commonwealth	22 Sep 1930	AustLII		34
Perrott v Deputy FCT (NSW)	[1925] HCA 8; 40 CLR 450	High Court of Australia	Australia - Commonwealth	1 May 1925	AustLII		11
International Nickel Australia Ltd v Commissioner of Taxation (Cth)	[1977] HCA 49; (1977) 137 CLR 347; 16 ALR 585; 51 ALJR 782; 7 ATR 739	High Court of Australia	Australia - Commonwealth	20 Apr 1910	AustLII		40
Taxation, Commissioner of v Firstenberg	[1977] VicRp 1; [1977] VR 1; (1976) 11 ALR 377; (1976) 27 FLR 34; (1976) 6 ATR 297		Australia - Victoria	29 Jun 1976	AustLII		14
(1984) 15 Atr 982	(1984) 15 ATR 982		Australia	circa 1984	Legal Online / Westlaw		15
Commercial Union Assurance Co of Australia Ltd v Commissioner of Taxation (Cth)	(1977) 32 FLR 32; (1977) 14 ALR 651; (1977) 7 ATR 435		Australia	circa 1977	Legal Online / Westlaw		39
(1977) 7 Atr 282	(1977) 7 ATR 282		Australia	circa 1977	Legal Online / Westlaw		8
Alliance Holdings Ltd v Commissioner of Taxation (Cth)	(1981) 56 FLR 420; (1981) 37 ALR 430; (1981) 12 ATR 509		Australia	circa 1981	Legal Online / Westlaw		9
RACV Insurance Pty Ltd v FCT	[1975] VicRp 1; [1975] VR 1; (1974) 22 FLR 385; (1974) 3 ALR 600; (1974) 4 ATR 610		Australia - Victoria	27 Jun 1974	AustLII		52
Hooker Rex Pty Ltd v Commissioner of Taxation (Cth)	(1988) 79 ALR 181; (1988) 19 ATR 1241		Australia	circa 1988	LexisNexis AU		27
Riches v Westminster Bank Ltd	[1947] AC 390; [1947] 1 All ER 469		United Kingdom	circa 1947	LexisNexis / Westlaw		84
11 CTBR (NS) 437	11 CTBR (NS) 437		Australia	circa 1977			4
(1860) 62 Er 408	(1860) 62 ER 408		United Kingdom	circa 1860	CommonLII		7
237 CTBR 439	237 CTBR 439		Australia	circa 1977			2
Willingale (HM Inspector of Taxes) v International Commercial Bank Ltd	(1978) 52 Tax Cas 242		United Kingdom	circa 1978			6
FCT v Dunn	(1989) 85 ALR 244; (1989) 20 ATR 356		Australia	circa 1989	LexisNexis AU		18
19 CTBR (NS) 294	19 CTBR (NS) 294		Australia	circa 1977			4
Case No B 44/1972	(1974) 19 CTBR (NS) 291		Australia	circa 1974			4