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TR 2009/3 - Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes

[2009] ATOTR TR2009/3

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
The Act (Cth)	s177D, s177EA, s204
Income Tax Assessment Act 1997 (Cth)	s2.15
Taxation Administration Act 1953 (Cth)
Taxation Laws Amendment Act (No. 3) 1998 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII		192
Commissioner of Taxation v Sleight	[2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555	Federal Court of Australia	Australia - Commonwealth	4 May 2004	AustLII		112
Electricity Supply Industry Superannuation (Qld) Ltd v Deputy FCT	[2002] FCA 1274	Federal Court of Australia	Australia - Commonwealth	17 Oct 2002	AustLII		3
Electricity Supply Industry Superannuation (Qld) Ltd v Deputy Commissioner of Taxation	(2002) 51 ATR 163		Australia	circa 2002	Legal Online / Westlaw		2
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII		369
Peabody v Commissioner of Taxation	[1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32	Federal Court of Australia	Australia - Commonwealth	8 Mar 1993	AustLII		74

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