TR 2001/9 - Income tax: agency development loans

[2001] ATOTR TR2001/9

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment Bill (No. 4) 1993 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)	s1, s6, s8, s21A, s26BB, s63, s65, s70B, s96, s120, s135
Income Tax Assessment Act 1997 (Cth)	s2.5, s3.5, s5.1, s5.5, s11.1A
Taxation Administration Act 1953 (Cth)
New Business Tax System (Miscellaneous) Act (No. 2) 2000 (Cth)
Taxation Laws Amendment Act 1990 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Warner Music Australia Pty Ltd v Commissioner of Taxation	(1996) 70 FCR 197; (1996) 34 ATR 171	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw	16
Richard Walter Pty Ltd v FCT	(1995) 31 ATR 95		Australia	circa 1995	Legal Online / Westlaw	11
ST87/66 and Commissioner of Taxation	[1988] AATA 153; 19 ATR 3496	Administrative Appeals Tribunal	Australia	13 May 1988	AustLII	2
Commissioner of Taxation v Marshall and Brougham Pty Ltd	(1987) 17 FCR 541; (1987) 73 ALR 261; 18 ATR 859	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw	18
Mobil Oil Australia Ltd v FCT	[1965] UKPCHCA 3; (1965) 112 CLR 407	Privy Council	Australia	27 Jul 1965	AustLII	4
BP Australia Ltd v FCT	[1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615	Privy Council	Australia	circa 1965	AustLII	93
Delany v Victorian Railways Commissioner	[1903] ArgusLawRp 6; (1903) 9 ALR 11	Argus Law Reports	Australia	5 Feb 1903	AustLII	5
231 Atr 1162	231 ATR 1162		Australia	circa 1903	Legal Online / Westlaw	2
300 Atc 4200-4201	300 ATC 4200-4201		Australia	circa 1903	IntelliConnect	2
AAT Case 9472	28 ATR 1155		Australia	circa 1903	Legal Online / Westlaw	2
FCT v Co-operative Motors Pty Ltd	31 ATR 88		Australia	circa 1903	Legal Online / Westlaw	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
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
Smith v FCT	[1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539	High Court of Australia	Australia - Commonwealth	circa 1987	AustLII	170
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
Cooke and Sherden	[1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696	Federal Court of Australia	Australia - Commonwealth	16 Apr 1980	AustLII	59
AGC (Advances) Ltd v FCT	[1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105	High Court of Australia	Australia - Commonwealth	26 Feb 1975	AustLII	93
Producers and Citizens' Co-operative Assurance Co Ltd v FCT	[1972] HCA 56; (1972) 128 CLR 63; [1972-73] ALR 545; 46 ALJR 617; 3 ATR 298	High Court of Australia	Australia - Commonwealth	7 Nov 1972	AustLII	4
Franklin's Selfserve Pty Ltd v FCT	[1970] HCA 33; (1970) 125 CLR 52; (1970) 44 ALJR 346; 1 ATR 673	High Court of Australia	Australia - Commonwealth	3 Sep 1970	AustLII	57
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII	320
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
Revesby Credit Union Co-operative Ltd v FCT	[1965] HCA 2; (1965) 112 CLR 564; [1965] ALR 752; (1965) 13 ATD 449; (1965) 9 AITR 459; 38 ALJR 358	High Court of Australia	Australia - Commonwealth	22 Jan 1965	AustLII	47
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
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII	313
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII	849
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII	305
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
Union Trustee Co of Australia Ltd v FCT	[1935] HCA 51; (1935) 53 CLR 263; [1935] ALR 347; (1935) 3 ATD 224	High Court of Australia	Australia - Commonwealth	10 Jul 1935	AustLII	7
Maryborough Newspaper Co Ltd v FCT	[1929] ArgusLawRp 39; (1929) 43 CLR 450; 35 ALR 193	Argus Law Reports	Australia - Commonwealth	19 Jun 1929	AustLII	20
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
Hemsworth v Hemsworth	[1947] VicLawRp 5; [1947] VLR 292; [1947] ALR 369		Australia - Victoria	18 Feb 1947	AustLII	5
Ferguson v O'Neill	[1942] VicLawRp 39; [1943] VLR 30; [1943] ALR 51		Australia - Victoria	6 Oct 1942	AustLII	23
Carter v Wadman	(1946) 28 Tax Cas 41		United Kingdom	circa 1946		14
Litchfield v Dreyfus	[1906] UKLawRpKQB 32; [1906] 1 KB 584		United Kingdom	2 Apr 1906	CommonLII	32
90 TR 92/3	90 TR 92/3			circa 1977		2

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