"Quarantining Interest Deductions for Negatively Geared Rental Property Investments"

(2005) 3 E-Journal of Tax Research 65

O'Donnell, Jim

E-Journal of Tax Research

Australia

Legislation Cited

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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
[2005] Ejtr 4	[2005] EJTR 4	eJournal of Tax Research	Australia	circa 2005	AustLII	1
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII	193
"Profiting From Poverty: The Competition Between For-Profit And Nonprofit Developers For Low-Income Housing Tax Credits"	(2003) 55 Hastings Law Journal 211	Hastings Law Journal	United States	circa 2003	HeinOnline / LexisNexis	1
"Negative Thinking"	(2003) 121 Bulletin 62	Bulletin	United States	circa 2003	HeinOnline	1
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII	44
"Policy Options for Tax Loss Treatment: How does Canada Compare?"	(2002) 50 (2) Canadian Tax Journal 429	Canadian Tax Journal	Canada	circa 2002		1
"Negative Gearing: Future Directions"	(2002) 7 Deakin Law Review 349	Deakin Law Review	Australia	circa 2002	AustLII	2
"Why Interest should be Considered a Current Expense"	(2001) 49 (4) Canadian Tax Journal 859	Canadian Tax Journal	Canada	circa 2001		1
"Interest Deductions"	(2001) 4 (5) Tax Specialist 265	Tax Specialist		circa 2001		1
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII	258
"Capital Gains Tax – The Unprincipled Tax?"	(1999) 5 British Tax Review 387	British Tax Review	United Kingdom	circa 1999	Westlaw	5
"Taxation Compliance Costs: Some Recent Empirical Work and International Comparisons"	(1998) 14 Australian Tax Forum 93	Australian Tax Forum	Australia	circa 1998		4
"Tax reform: Let there be no half measures"	(1998) 1 Tax Specialist 185	Tax Specialist		circa 1998		2
Hayden v Commissioner of Taxation	(1996) 68 FCR 19; 33 ATR 352	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw	9
"The deductibility of interest"	(1995) 24 Australian Tax Review 5	Australian Tax Review	Australia	circa 1995	Legal Online / Informit	4
"Taxation Aspects of Real Estate Transactions – Part 1: Expenses"	(1994) 29 Taxation in Australia 239	Taxation in Australia	Australia	circa 1994		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
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	416
"Revisiting the Main Deduction Provision: Clear Concepts for a Mass Decision-Making Tax System"	(1989-1990) 17 Melbourne University Law Review 347	Melbourne University Law Review	Australia	circa 1990	AustLII	2
Commissioner of Taxation v Janmor Nominees Pty Ltd	(1987) 15 FCR 348; (1987) 75 ALR 15; (1987) 19 ATR 254	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw	16
"The Implications of Negative Gearing Restrictions and Capital Gains Taxation on Investment"	(1986) 3 Australian Tax Forum 369	Australian Tax Forum	Australia	circa 1986		1
"Apportioning Interest Expenses"	(1985) 1 Australian Tax Forum 413	Australian Tax Forum	Australia	circa 1985		2
"Taxation Deductions for Losses from Highly Geared Rental Investments: Issues of Law and Policy"	(1984) 1 Australian Tax Forum 39	Australian Tax Forum	Australia	circa 1984		1
"An Inquiry into the Special Status of Interest Payments"	[1981] Duke Law Journal 765	Duke Law Journal	United States	circa 1981	HeinOnline / LexisNexis	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	243
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
"Simple Interest and Complex Taxes"	81 Columbia Law Review 217	Columbia Law Review	United States	circa 1980	HeinOnline / LexisNexis	1
"Janmor Nominees Pty Ltd: More than a Historical Anecdote?"	23 Taxation in Australia 236	Taxation in Australia	Australia	circa 1980		1
"Cover Story: Tax: Investors Must do their Sums"	21 (38) Business Review Weekly 86	Business Review Weekly	Australia	circa 1980		1
"Summary of the Provisions Related to Negative Gearing"	20 Taxation in Australia 653	Taxation in Australia	Australia	circa 1980		1
7 Tax Specialist 83	7 Tax Specialist 83	Tax Specialist		circa 1980		1
"The Process of Tax Policy Formulation in Australia, Canada and New Zealand"	7 Australian Tax Forum 380	Australian Tax Forum	Australia			1

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