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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    

Legislation Cited

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		18
Commissioner of Taxation v Jones	(2002) 49 ATR 188; 117 FCR 95; [2002] FCA 204		Australia	circa 2002	Legal Online / Westlaw		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		30
P & G Rocca Pty Ltd v Commissioner of Taxation (Cth)	(2002) 50 ATR 184		Australia	circa 2002	Legal Online / Westlaw		4
FCT v Anovoy Pty Ltd	[2001] FCA 447; (2001) 47 ATR 51	Federal Court of Australia	Australia - Commonwealth	23 Apr 2001	AustLII		8
Commissioner of Taxation (Cth) v Jones	(2001) 47 ATR 638		Australia	circa 2001	Legal Online / Westlaw		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		258
(1999) 43 Atr 1	(1999) 43 ATR 1		Australia	circa 1999	Legal Online / Westlaw		17
Temelli v FCT	(1997) 36 ATR 417		Australia	circa 1997	Legal Online / Westlaw		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		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		23
Commissioner of Taxation v Brand	(1995) 31 ATR 326		Australia	circa 1995	Legal Online / Westlaw		49
Placer Pacific Management Pty Ltd v FCT	(1995) 31 ATR 253		Australia	circa 1995	Legal Online / Westlaw		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		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		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		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		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		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		48
(1979) 9 Atr 885	(1979) 9 ATR 885		Australia	circa 1979	Legal Online / Westlaw		27
Softwood Pulp and Paper Ltd v FCT	(1976) 7 ATR 101		Australia	circa 1976	Legal Online / Westlaw		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		93
FCT v Maddalena	(1971) 2 ATR 541; (1971) 45 ALJR 426		Australia	circa 1971	Legal Online / Westlaw		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		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		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		398