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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
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
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

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