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TD 2017/11 - Income tax: who should be assessed to interest on bank accounts?   flag 

[2017] ATOTD 11
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Trisnawati Tanumihardjo v Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 735 Federal Court of Australia Australia - Commonwealth 8 Aug 1997 AustLII flag 3
AAT Case 7675 (1991) 22 ATR 3591 Australia circa 1991 Legal Online / Westlaw flag 2
MacFarlane [1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808 Federal Court of Australia Australia - Commonwealth 8 Aug 1986 AustLII flag 51
Tanumihardjo v FCT 36 ATR 400 Australia circa 1997 Legal Online / Westlaw flag 2

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