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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 TD2015/20

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
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
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
Re Brockbank	[1948] Ch 206; [1948] 1 All ER 287	Court of Chancery	United Kingdom	circa 1948	LexisNexis / Westlaw		51
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

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