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TR 2020/4 - Income tax: thin capitalisation - the arm's length debt test

[2020] ATOTR TR2020/4

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s2.15, s10.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
FCT v Peabody	[1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII		75
Re Graham Ross Bendeich Ex Parte: Graham Ross Bendeich	[1993] FCA 98; (1993) 41 FCR 237; (1993) 113 ALR 702	Federal Court of Australia	Australia - Commonwealth	18 Mar 1993	AustLII		7

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