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TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ?   flag 

[2014] ATOTD TD2014/14
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s1, s15, s46, s110, s120, s130, s135, s230, s960
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.30, s4.5, s12.5
Taxation Administration Act 1953 (Cth) s25, s55, s815, s880

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
VT94/488-489 and Commissioner of Taxation [1995] AATA 251; (1995) 31 ATR 1197 Administrative Appeals Tribunal Australia 1 Sep 1995 AustLII flag 2
Harmony & Montague Tin & Copper Mining Co, Re (Spargo's Case) [1873] UKLawRpCh 12; (1873) LR 8 Ch 407; [1861-73] All ER 261; (1873) 8 LRCh App 407 Court of Chancery United Kingdom 25 Jan 1873 CommonLII flag 107
Noza Holdings Pty Ltd v Commissioner of Taxation [2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241 Federal Court of Australia Australia - Commonwealth 4 Feb 2011 AustLII flag 16
National Mutual Life Association of Australia v FCT [2009] FCAFC 96; (2009) 177 FCR 539; [2009] ATC 20-124; (2009) 76 ATR 608 Federal Court of Australia Australia - Commonwealth 21 Aug 2009 AustLII flag 4
South Sydney District Rugby League Football Club Ltd v News Ltd [2000] FCA 1541; (2000) 177 ALR 611 Federal Court of Australia Australia - Commonwealth 3 Nov 2000 AustLII flag 140
FCT v Broken Hill Pty Co Ltd [2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507 Federal Court of Australia Australia - Commonwealth 18 Oct 2000 AustLII flag 38
Commissioner of Taxation v Email Ltd [1999] FCA 1177; (1999) 42 ATR 698; [1999] ATC 4,868 Federal Court of Australia Australia - Commonwealth 13 Sep 1999 AustLII flag 19
Bell & Moir Corporation Pty Ltd v FCT [1999] FCA 1009 Federal Court of Australia Australia - Commonwealth 28 Jul 1999 AustLII flag 3
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 1394 Federal Court of Australia Australia - Commonwealth 11 Dec 1997 AustLII flag 3
National Australia Bank Ltd v Commissioner of Taxation [1997] FCA 514; (1997) 80 FCR 352; (1997) 151 ALR 225; (1997) 37 ATR 378 Federal Court of Australia Australia - Commonwealth 12 Jun 1997 AustLII flag 18
Australia & New Zealand Savings Bank Ltd v FCT [1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390 Federal Court of Australia Australia - Commonwealth 10 Jun 1993 AustLII flag 54
Repatriation Commission v Bushell [1991] FCA 185; (1991) 29 FCR 93; (1991) 99 ALR 479; (1991) 13 AAR 176; (1991) 23 ALD 13; 21 ATR 1606 Federal Court of Australia Australia - Commonwealth 3 May 1991 AustLII flag 78
Lend Lease Corporation Ltd v FCT [1990] FCA 165 Federal Court of Australia Australia - Commonwealth 30 May 1990 AustLII flag 4
Re Porter; Re Transport Workers Union of Australia [1989] FCA 226; (1989) 34 IR 179 Federal Court of Australia Australia - Commonwealth 23 Jun 1989 AustLII flag 161
FCT v P Iori & Sons Pty Ltd [1987] FCA 297; (1987) 15 FCR 363; 82 ALR 442; (1987) 19 ATR 201 Federal Court of Australia Australia - Commonwealth 4 Sep 1987 AustLII flag 18
Cooke and Sherden [1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696 Federal Court of Australia Australia - Commonwealth 16 Apr 1980 AustLII flag 59
Cliffs International Inc v FCT [1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321 High Court of Australia Australia - Commonwealth 13 Mar 1979 AustLII flag 80
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 144
Australian Woollen Mills Pty Ltd v The Commonwealth [1954] HCA 20; (1954) 92 CLR 424; [1954] ALR 453; (1954) 28 ALJR 94 High Court of Australia Australia - Commonwealth 4 May 1954 AustLII flag 220
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
Employers' Mutual Indemnity Association Ltd v FCT [1943] HCA 36; (1943) 68 CLR 165; [1943] ALR 417; (1943) 7 ATD 307 High Court of Australia Australia - Commonwealth 1 Dec 1943 AustLII flag 20
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 399
BP Australia Ltd v FCT [1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615 Privy Council Australia circa 1965 AustLII flag 94
79 Atc 4059,4064 79 ATC 4059,4064 Australia circa 1943 IntelliConnect flag 2
363 Atd 96 363 ATD 96 Australia circa 1943 flag 2
359 Atd 93-94 359 ATD 93-94 Australia circa 1943 flag 2
Lend Lease Corporation Ltd v FCT (1990) 95 ALR 427; (1990) 21 ATR 402 Australia circa 1990 LexisNexis AU flag 20
81 Atc 50,55-56 81 ATC 50,55-56 Australia circa 1943 IntelliConnect flag 2
Bell and Moir Corporation Pty Ltd v FCT (1999) 42 ATR 421 Australia circa 1999 Legal Online / Westlaw flag 3

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