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TD 2015/20 - Income tax: Division 7A: is a release by a private Co of its unpaid present entitlement a 'payment' within the meaning of Division 7A of Part III of the Income Tax Assessment Act 1936?

[2015] ATOTD 20

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)	s2.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Crichton v Crichton	[1930] HCA 14; (1930) 43 CLR 536	High Court of Australia	Australia - Commonwealth	11 Aug 1930	AustLII		13
Forbes v Moffatt, Moffatt v Hammond	(1811) 34 ER 36		United Kingdom	circa 1811	CommonLII		2
Maguire v Makaronis	[1997] HCA 23; (1997) 188 CLR 449; (1997) 144 ALR 729; (1997) 71 ALJR 781	High Court of Australia	Australia - Commonwealth	25 Jun 1997	AustLII		561
Re Brockbank	[1948] Ch 206; [1948] 1 All ER 287	Court of Chancery	United Kingdom	circa 1948	LexisNexis / Westlaw		51
Target Holdings Ltd v Redferns	[1995] UKHL 10; [1996] 1 AC 421; [1995] 3 All ER 785; [1995] 3 WLR 352	House of Lords	United Kingdom	20 Jul 1995	BAILII		333
Vandervell v IRC	[1966] Ch 261	Court of Chancery	United Kingdom	circa 1966	LexisNexis / Westlaw		8

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