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It 2384 (as amended 12/2/87) - Income Tax : "Prepaid Interest" Tax Avoidance Scheme

[1987] ATOITR IT2384

Australian Taxation Office

Australia - Commonwealth

22nd January, 1987

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Gwynvill Properties Pty Ltd	(1986) 13 FCR 138; 69 ALR 488; (1986) 17 ATR 844	Federal Court of Australia	Australia	circa 1986	Legal Online / Westlaw		7
Gwynvill Properties Pty Ltd v Commissioner of Taxation (Cth)	73 FLR 369; (1985) 16 ATR 143		Australia	circa 1985	Legal Online / Westlaw		7
Oakey Abattoir Pty Ltd v Commissioner of Taxation (Cth)	[1984] FCA 316; (1984) 55 ALR 291; 15 ATR 1059	Federal Court of Australia	Australia - Commonwealth	30 Oct 1984	AustLII		24
FCT v Ilbery	[1981] FCA 188; (1981) 38 ALR 172; (1981) 58 FLR 191; (1981) 12 ATR 563	Federal Court of Australia	Australia - Commonwealth	25 Nov 1981	AustLII		48
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII		240
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		92

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