TD 98/20 - Income tax: foreign income: is a lump sum payment received by a controlled foreign Co (CFC), as consideration for the assignment of an interest stream, passive income for the purposes of Part X of the Income Tax Assessment Act 1936 (the Act)?

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Re Hawkins (deceased) Hawkins v Hawkins	[1972] 3 All ER 386		United Kingdom	circa 1972	LexisNexis	4
Westminster Bank Executor and Trustee Co (Channel Islands) Ltd v National Bank of Greece, SA	[1969] 3 All ER 504		United Kingdom	circa 1969	LexisNexis	3

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