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TD 2009/5 - Income tax: Division 7A: in exercising the discretion under subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936 to substitute an appropriate value for a private Co's assets, can the Commissioner take into account the value of the Co's assets not shown in the Co's accounting records?   flag 

[2009] ATOTD 5
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s44, s47, s109Y
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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 flag 102
MacFarlane [1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808 Federal Court of Australia Australia - Commonwealth 8 Aug 1986 AustLII flag 51
FCT v McNeil [2007] HCA 5; (2007) 229 CLR 656; 233 ALR 1; (2007) 64 ATR 431; (2007) 81 ALJR 638; (2007) 60 ACSR 532 High Court of Australia Australia - Commonwealth circa 2007 AustLII flag 92
FCT v Slater Holdings Ltd [1984] HCA 78; (1984) 156 CLR 447; (1984) 56 ALR 306; (1984) 15 ATR 1299; (1984) 59 ALJR 89 High Court of Australia Australia - Commonwealth 29 Nov 1984 AustLII flag 56

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