"Interest Deductibility - Australia and Canada Compared"

(1999) 2 (3) Journal of Australian Taxation 172

Dabner, Justin

Journal of Australian Taxation

Australia

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Income Tax Act (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
"Shell Canada Ltd: A new Test of Economic Substance over Form"	(1998) 30 Canadian Business Law Journal 449	Canadian Business Law Journal	Canada	circa 1998	HeinOnline	1
"Can Interest have a Capital Nature? - the Heresy in Steele's Case - Part 1"	(1997) 40 Weekly Tax Bulletin 919	Weekly Tax Bulletin	Australia	circa 1997		1
"The Deductibility of Interest: An Asia-Pacific Regional Comparison"	(1997) 23 International Tax Journal 6	International Tax Journal	United States	circa 1997	HeinOnline	2
Ludner v R	98 DTC 6045; (1997) 139 FTR 241		Canada	circa 1997		3
Both US and Australian	[1997] International Tax Review 9	International Tax Review	United Kingdom	circa 1997	HeinOnline	2
Tennant v MNR	[1996] 1 FCR 305	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw	2
"Interest Expense: Loss of Source?"	(1996) 44 Canadian Tax Journal 845	Canadian Tax Journal	Canada	circa 1996		1
"The deductibility of interest"	(1995) 24 Australian Tax Review 5	Australian Tax Review	Australia	circa 1995	Legal Online / Informit	4
"Interest Deductibility: New Loss of Source of Income Rules"	(1995) 43 Canadian Tax Journal 154	Canadian Tax Journal	Canada	circa 1995		1
"The deductibility of Interest Expenditure: Can Australia Learn from the New Zealand Experience?"	(1995) 7 CCH Journal of Australian Taxation 20	CCH Journal of Australian Taxation	Australia	circa 1995	Informit	1
"Deductibility of Interest Expense"	(1995) 43 Canadian Tax Journal 1216	Canadian Tax Journal	Canada	circa 1995		1
"Interest Deductibility: Are the Courts Heading in a New Direction?"	(1994) 28 Taxation in Australia 511	Taxation in Australia	Australia	circa 1994		2
"Approach to Deductibility of Interest?"	(1994) 6 CCH Journal of Australian Taxation 32	CCH Journal of Australian Taxation	Australia	circa 1994	Informit	1
"Interest Deductions - The Use Test - Robert's Case"	[1993] CCH Journal of Australian Taxation 29	CCH Journal of Australian Taxation	Australia	circa 1993	Informit	1
Commissioner of Taxation v Roberts	[1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494	Federal Court of Australia	Australia - Commonwealth	31 Jul 1992	AustLII	227
"Cross Border Effect of Interest Deduction Proposals"	(1992) 21 Tax Management International Journal 157	Tax Management International Journal	United States	circa 1992		1
"The Draft Legislation on Interest Deductibility: a Technical and Policy Analysis"	(1992) 40 Canadian Tax Journal 267	Canadian Tax Journal	Canada	circa 1992		1
"More Interest in Interest"	(1992) 56 Business Quarterly 59	Business Quarterly	Canada	circa 1992		1
"Is Interest a Capital Expense?"	(1992) 40 Canadian Tax Journal 533	Canadian Tax Journal	Canada	circa 1992		1
"Rubbing Salt into the Wound: the Denial of the Interest Deduction after the Loss of a Source of Income"	(1991) 39 Canadian Tax Journal 1473	Canadian Tax Journal	Canada	circa 1991		1
"Reflections on the Submission of the CBA-CICA Joint Committee on Taxation Concerning the Deductibility of Interest"	(1990) 38 Canadian Tax Journal 847	Canadian Tax Journal	Canada	circa 1990		1
"The Principles of Interest Deductibility"	(1990) 54 Business Quarterly 37	Business Quarterly	Canada	circa 1990		1
John v FCT	(1989) 166 CLR 147; 20 ATR 1		Australia - Commonwealth	circa 1989	Legal Online / Westlaw	1
Bronfman (Phyllis Barbara) Trust v Minister of National Revenue	87 DTC 5059; (1987) 71 NR 134		Canada	circa 1987		3
AGC (Advances) Ltd v FCT	[1975] HCA 7; 132 CLR 175; 5 ALR 208; (1975) 5 ATR 243; 49 ALJR 105	High Court of Australia	Australia - Commonwealth	26 Feb 1975	AustLII	93
Canada Safeway Ltd v Minister of National Revenue	[1957] DTC 1239		Canada	circa 1957		1
Begg v Deputy Commissioner of Taxation (SA)	[1937] SAStRp 18; [1937] SASR 97; (1937) 4 ATD 257; (1937) 1 AITR 78		Australia - South Australia	17 May 1937	AustLII	16
Amalgamated Zinc (De Bavay's) Ltd v FCT	[1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342	High Court of Australia	Australia - Commonwealth	19 Dec 1935	AustLII	225
FCT v Munro	[1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339	High Court of Australia	Australia - Commonwealth	25 Aug 1926	AustLII	364
Shell Canada Ltd v Canada	98 DTC 6177		Canada	circa 1990		2
Alberta v R	97 DTC 5126		Canada	circa 1990		1
97 DTC 1286	97 DTC 1286		Canada	circa 1990		1
Canwest Broadcasting Ltd v Canada	96 DTC 1375		Canada	circa 1990		1
Mark Resources Inc v R	93 DTC 1004		Canada	circa 1990		4
Lessard v MNR	93 DTC 680		Canada	circa 1990		1
89 DTC 218	89 DTC 218		Canada	circa 1990		1
Emerson v R	86 DTC 6184		Canada			2
DWS Corporation v MNR and Business Art Incorporated v MNR	86 DTC 1842		Canada	circa 1990		2
McKay v MNR	84 DTC 1699		Canada	circa 1990		1
Lyons v MNR	84 DTC 1633		Canada	circa 1990		1
Alexander v MNR	83 DTC 459		Canada	circa 1990		1
Deschenes v MNR	79 DTC 461		Canada	circa 1990		1
Trans-Prairie Pipelines Ltd v Minister of National Revenue	70 DTC 6351		Canada	circa 1990		6
69 DTC 5203	69 DTC 5203		Canada	circa 1990		2
68 DTC 5045	68 DTC 5045		Canada	circa 1990		2

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback