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TD 2007/28 - Income tax: what is a 'present legal obligation' of a private Co for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?

[2007] ATOTD TD2007/28

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Act 1986 (Cth)	s5, s7
Income Tax Rates Act 1986 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commonwealth v O'Reilly	[1984] VicRp 74; [1984] VR 931; (1984) 52 ALR 631; (1984) 68 FLR 364; (1984) 8 ACLR 804; (1984) 2 ACLC 190		Australia - Victoria	6 Mar 1984	AustLII		16
Brett v Barr Smith	[1919] HCA 4; (1919) 26 CLR 87	High Court of Australia	Australia - Commonwealth	17 Mar 1919	AustLII		19
Re Spanish Prospecting Co Ltd	[1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609	Court of Chancery	United Kingdom	9 Nov 1910	CommonLII		102

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