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TR 2004/4 - Income tax: deductions for interest incurred prior to the commencement of, or following the cessation of, relevant income earning activities   flag 

[2004] ATOTR 4
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Firth (2002) 50 ATR 1; [2002] FCA 413; 192 ALR 542; (2002) 120 FCR 450 Australia circa 2002 Legal Online / Westlaw flag 18
Commissioner of Taxation v Jones (2002) 49 ATR 188; 117 FCR 95; [2002] FCA 204 Australia circa 2002 Legal Online / Westlaw flag 11
Howland-Rose v Commissioner of Taxation [2002] FCA 246; (2002) 118 FCR 61; 49 ATR 206 Federal Court of Australia Australia - Commonwealth circa 2002 AustLII flag 30
P & G Rocca Pty Ltd v Commissioner of Taxation (Cth) (2002) 50 ATR 184 Australia circa 2002 Legal Online / Westlaw flag 4
FCT v Anovoy Pty Ltd [2001] FCA 447; (2001) 47 ATR 51 Federal Court of Australia Australia - Commonwealth 23 Apr 2001 AustLII flag 8
Commissioner of Taxation (Cth) v Jones (2001) 47 ATR 638 Australia circa 2001 Legal Online / Westlaw flag 2
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 flag 258
(1999) 43 Atr 1 (1999) 43 ATR 1 Australia circa 1999 Legal Online / Westlaw flag 17
Temelli v FCT (1997) 36 ATR 417 Australia circa 1997 Legal Online / Westlaw flag 7
Steele v Commissioner of Taxation (1997) 73 FCR 330; (1996) 154 ALR 438; (1997) 35 ATR 285 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 15
Taxation, Commissioner of v Energy Resources of Australia Ltd [1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8 High Court of Australia Australia - Commonwealth 20 Jun 1996 AustLII flag 23
Commissioner of Taxation v Brand (1995) 31 ATR 326 Australia circa 1995 Legal Online / Westlaw flag 49
Placer Pacific Management Pty Ltd v FCT (1995) 31 ATR 253 Australia circa 1995 Legal Online / Westlaw flag 19
Commissioner of Taxation v Roberts [1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494 Federal Court of Australia Australia - Commonwealth 31 Jul 1992 AustLII flag 226
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 412
Kidston Goldmines Ltd v Commissioner of Taxation [1991] FCA 351; (1991) 30 FCR 77; 103 ALR 95; (1991) 22 ATR 168 Federal Court of Australia Australia - Commonwealth 7 Aug 1991 AustLII flag 51
Goodman Fielder Wattie Ltd v Commissioner of Taxation [1991] FCA 206; (1991) 29 FCR 376; 101 ALR 329; (1991) 22 ATR 26 Federal Court of Australia Australia - Commonwealth 22 May 1991 AustLII flag 55
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 flag 156
Inglis v FCT [1979] FCA 106; (1979) 40 CLR 191; (1979) 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493 Federal Court of Australia Australia - Commonwealth 20 Dec 1979 AustLII flag 48
(1979) 9 Atr 885 (1979) 9 ATR 885 Australia circa 1979 Legal Online / Westlaw flag 27
Softwood Pulp and Paper Ltd v FCT (1976) 7 ATR 101 Australia circa 1976 Legal Online / Westlaw flag 48
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 flag 93
FCT v Maddalena (1971) 2 ATR 541; (1971) 45 ALJR 426 Australia circa 1971 Legal Online / Westlaw flag 135
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 flag 849
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 199
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 flag 398

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