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IT 2678 - Income tax: deductibility of interest on money borrowed to make superannuation contributions   flag 

[1992] ATOITR IT2678
Australian Taxation Office
Australia - Commonwealth
14th May, 1992

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s27H

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Fletcher v FCT [1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11 High Court of Australia Australia - Commonwealth 14 Nov 1991 AustLII flag 416
Taxation, Commissioner of (Cth) v Markey [1989] FCA 228; 87 ALR 454; (1989) 20 ATR 948 Federal Court of Australia Australia - Commonwealth 23 Jun 1989 AustLII flag 2
Case No 2/1982 26 CTBR (NS) 434 Australia circa 1982 flag 2
FCT v Smith [1981] HCA 10; (1981) 147 CLR 578; (1981) 34 ALR 16; (1981) 11 ATR 538; (1981) 55 ALJR 229; (1981) 1 ANZ Insurance Cases 60-428 High Court of Australia Australia - Commonwealth 20 Feb 1981 AustLII flag 188
Case No M 173/1981 26 CTBR (NS) 538 Australia circa 1981 flag 1
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 flag 243
Case No B 5/1977 21 CTBR (NS) 505 Australia circa 1977 flag 1
Case No M 175/1977 22 CTBR (NS) 793 Australia circa 1977 flag 1
John Fairfax & Sons Pty Ltd v FCT [1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 145
Texas Co (Australasia) Ltd v FCT [1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4 High Court of Australia Australia - Commonwealth 8 Apr 1940 AustLII flag 200
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
26 CTBR (NS) Case 79 26 CTBR (NS) Case 79 Australia circa 1980 flag 1
26 CTBR (NS) Case 58 26 CTBR (NS) Case 58 Australia circa 1980 flag 1
22 CTBR (NS) Case 72 22 CTBR (NS) Case 72 Australia circa 1980 flag 1
21 CTBR (NS) Case 46 21 CTBR (NS) Case 46 Australia circa 1980 flag 1

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