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TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Broken Hill Pty Co Ltd v Commissioner of Taxation	[1999] FCA 1628	Federal Court of Australia	Australia - Commonwealth	23 Nov 1999	AustLII		3
Commissioner of Taxation v Email Ltd	[1999] FCA 1177; (1999) 42 ATR 698; [1999] ATC 4,868	Federal Court of Australia	Australia - Commonwealth	13 Sep 1999	AustLII		19
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII		258
Commissioner of Taxation v Radilo Enterprises Pty Ltd	[1997] FCA 22; (1997) 72 FCR 300; (1997) 142 ALR 305; (1997) 22 ACSR 727; (1997) 34 ATR 635	Federal Court of Australia	Australia - Commonwealth	circa 1997	AustLII		61
United Energy Ltd v Commissioner of Taxation	(1997) 78 FCR 169; 157 ALR 589; (1997) 37 ATR 1	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		15
Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation	[1993] FCA 389; (1993) 44 FCR 129; (1993) 116 ALR 503; 26 ATR 260	Federal Court of Australia	Australia - Commonwealth	19 Aug 1993	AustLII		7
Australia & New Zealand Savings Bank Ltd v FCT	[1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390	Federal Court of Australia	Australia - Commonwealth	10 Jun 1993	AustLII		54
NM Superannuation Pty Ltd v Young	[1993] FCA 91; 41 FCR 182; (1993) 113 ALR 39; (1993) 7 ANZ Insurance Cases 61-163	Federal Court of Australia	Australia - Commonwealth	12 Mar 1993	AustLII		40
Brick and Pipe Industries Ltd v Occidental Life Nominees Pty Ltd	(1991) 9 ACLC 324		Australia	circa 1991	IntelliConnect		9
Australian National Hotels Ltd v FCT	(1988) 19 FCR 234; (1988) 81 ALR 667; (1988) 19 ATR 1575	Federal Court of Australia	Australia	circa 1988	Legal Online / Westlaw		156
Texas Farm Bureau v United States	725 F2d 307	United States Court of Appeals, Fifth Circuit	United States	21 May 1984	WorldLII		6
Cliffs International Inc v FCT	[1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII		80
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
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		144
FCT v The Midland Railway Co of Western Australia Ltd	[1952] HCA 5; (1952) 85 CLR 306; [1952] ALR 230; (1952) 9 ATD 372	High Court of Australia	Australia - Commonwealth	6 Mar 1952	AustLII		36
Re Farm Security Act 1944 of the Province of Saskatchewan	[1947] SCR 394			circa 1947			25
Riches v Westminster Bank Ltd	[1947] AC 390; [1947] 1 All ER 469		United Kingdom	circa 1947	LexisNexis / Westlaw		84
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
Ferguson v O'Neill	[1942] VicLawRp 39; [1943] VLR 30; [1943] ALR 51		Australia - Victoria	6 Oct 1942	AustLII		23
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398
Commissioner of Taxation (WA) v Boulder Perseverance Ltd	[1937] HCA 61; (1937) 58 CLR 223; [1937] ALR 649; 4 ATD 389	High Court of Australia	Australia - Commonwealth	9 Nov 1937	AustLII		15
Re A Debtor	[1937] Ch 156; [1937] 1 All ER 1	Court of Chancery	United Kingdom	circa 1937	LexisNexis / Westlaw		34
Dunn Trust Ltd v Feetham	[1936] 1 KB 22		United Kingdom	circa 1936	LexisNexis / Westlaw		6
Anglo-Persian Oil Co Ltd v Dale	(1932) 145 LT 529		United Kingdom	circa 1932			7
Bennett v Ogston	(1930) 15 Tax Cas 374		United Kingdom	circa 1930			21
[1922] 2 VR 279	[1922] 2 VR 279		Australia - Victoria	circa 1922	LexisNexis AU		2
[1921] 2 Ch 147	[1921] 2 Ch 147	Court of Chancery	United Kingdom	circa 1921	LexisNexis / Westlaw		2
Joachimson v Swiss Bank Corporation	[1921] 3 KB 110; [1921] All ER 92; 125 LT 338; 90 LJKB 973		United Kingdom	circa 1921	LexisNexis / Westlaw		155
Bond v Barrow Haematite Steel Co	[1902] UKLawRpCh 9; [1902] 1 Ch 353	Court of Chancery	United Kingdom	18 Jan 1902	CommonLII		51
Webb v Stenton	[1883] UKLawRpKQB 72; (1883) 11 QBD 518		United Kingdom	25 Apr 1883	CommonLII		116
Luden's Inc v United States	196 FSupp 526		United States	circa 1902	Westlaw		6
Helvering v Richmond F & PRR	90 F2d 971		United States	circa 1902	Westlaw		18
Jewel Tea Co v United States	90 F2d 451		United States	circa 1902	Westlaw		16
Curry v Commissioner	43 Tax Cas 667		United Kingdom	circa 1902			7
"Federal Income Tax Significance of Corporate Debt: A Critical Analysis and a Proposal, The"	26 Tax Law Review 369	Tax Law Review	United States		HeinOnline / Westlaw		11