LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite

Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

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?   flag 

[2001] ATOTD TD2001/19
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)

Cases and Articles Cited

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 flag 21
Sutters v Briggs [1922] 1 AC 1 United Kingdom circa 1922 LexisNexis / Westlaw flag 14

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback