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TD 2007/25 - Income tax: can section 160ZZZJ of Part IIIB of the Income Tax Assessment Act 1936 apply to interest entered in the accounting records of an Australian branch of a foreign bank if the interest relates to a borrowing the branch has obtained from a third party?   flag 

[2007] ATOTD 25
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Laws Amendment Bill (No. 3) 1994 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Thompson v Smith [1976] HCA 56; (1976) 135 CLR 102; 12 ALR 513; 51 ALJR 177 High Court of Australia Australia - Commonwealth 1 Nov 1976 AustLII flag 13
Gosling v McCombie [1972] HCA 40; (1972) 126 CLR 487; [1972-73] ALR 273; 46 ALJR 468 High Court of Australia Australia - Commonwealth 26 Jul 1972 AustLII flag 7

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