Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

TR 2019/2 - Income tax: whether penalty interest is deductible

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s2.5, s3.5, s4.5, s5.5
Taxation Administration Act 1953 (Cth)	s1, s8

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Noza Holdings Pty Ltd	[2012] FCAFC 43; (2012) 201 FCR 445; (2012) 82 ATR 567; [2012] ATC 20-313	Federal Court of Australia	Australia - Commonwealth	28 Mar 2012	AustLII		9
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		341
(1986) 17 Atr 786	(1986) 17 ATR 786		Australia	circa 1986	Legal Online / Westlaw		2
Taxation, Commissioner of (Cth) v Marbray Nominees Pty Ltd	(1985) 81 FLR 280; (1986) 17 ATR 93		Australia	circa 1986	Legal Online / Westlaw		10
Metals Exploration Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1986] VICSC 300	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	circa 1986	AustLII		2
RP and NB Alberts Family Trust)	[1985] VICSC 629	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	circa 1985	AustLII		2
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		122
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
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		117
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
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

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback