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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		340
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
(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

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