TD 2001/19 - Income tax: Interest paid by a Co on bearer debentures: for the purposes of paragraph 126(1)(e) of the Income Tax Assessment Act 1936 does the term 'holder of the debenture' mean the person in possession of the debenture?

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Bills of Exchange Act 1909 (Cth)	s4
Income Tax Assessment Act 1936 (Cth)
Income Tax (Bearer Debentures) Act 1971 (Cth)
Taxation Administration Act 1953 (Cth)

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Smith v Deputy Commissioner of Taxation	(1997) 75 FCR 339; (1997) 23 ACSR 611; 36 ATR 142	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw	21
Sutters v Briggs	[1922] 1 AC 1		United Kingdom	circa 1922	LexisNexis / Westlaw	14

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