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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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