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TR 2010/5 - Income tax: the relevance of 'economic compulsion' in deciding whether an issuer of a financing arrangement has an 'effectively non-contingent obligation' for the purposes of section 974-135 of the Income Tax Assessment Act 1997   flag 

[2010] ATOTR TR2010/5
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
New Business Tax System (Debt and Equity) Act 2001 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
FCT v South Australian Battery Makers Pty Ltd [1978] HCA 32; (1978) 140 CLR 645; 21 ALR 59; (1978) 8 ATR 879; 52 ALJR 640 High Court of Australia Australia - Commonwealth 10 Aug 1978 AustLII flag 117
Total Holdings (Aust) Pty Ltd v FCT (1979) 9 ATR 885 Australia circa 1979 Legal Online / Westlaw flag 27
Total Holdings (Aust) Pty Ltd v FCT (1979) 43 FLR 217 Australia circa 1979 Legal Online / Westlaw flag 34
Ure v FCT [1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484 Federal Court of Australia Australia - Commonwealth circa 1981 AustLII flag 122

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