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TD 2007/28 - Income tax: what is a 'present legal obligation' of a private Co for the purposes of subsection 109Y(2) of Division 7A of Part III of the Income Tax Assessment Act 1936?   flag 

[2007] ATOTD TD2007/28
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Act 1986 (Cth) s5, s7
Income Tax Rates Act 1986 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Re Spanish Prospecting Co Ltd [1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609 Court of Chancery United Kingdom 9 Nov 1910 CommonLII flag 102
Brett v Barr Smith [1919] HCA 4; (1919) 26 CLR 87 High Court of Australia Australia - Commonwealth 17 Mar 1919 AustLII flag 19
Commonwealth v O'Reilly [1984] VicRp 74; [1984] VR 931; (1984) 52 ALR 631; (1984) 68 FLR 364; (1984) 8 ACLR 804; (1984) 2 ACLC 190 Australia - Victoria 6 Mar 1984 AustLII flag 16

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