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TR 1999/11 - Income tax: basis of assessment of interest paid in advance and received in advance by financial institutions

[1999] ATOTR 11

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
1936 Act (Cth)	s82KZL, s82KZM
1997 Act (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		341
(1977) 7 Atr 282	(1977) 7 ATR 282		Australia	circa 1977	Legal Online / Westlaw		8
Willingale (Inspector of Taxes) v International Commercial Bank Ltd	[1977] 2 All ER 618		United Kingdom	circa 1977	LexisNexis		2
Case No M 96/1970	15 CTBR (NS) 736		Australia	circa 1970			4
Case No M 434/1968	15 CTBR (NS) 714		Australia	circa 1968			5
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		178
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		244

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