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"Going out on a Second Limb - An Analysis of the Deductibility of Interest by Recognising a Distinction between the Positive Limbs of s 51(1)"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"The deductibility of interest"	(1995) 24 Australian Tax Review 5	Australian Tax Review	Australia	circa 1995	Legal Online / Informit		4
"The Deductibility of Interest: Current Play"	(1995) 7 CCH Journal of Australian Taxation 29	CCH Journal of Australian Taxation	Australia	circa 1995	Informit		1
"Interest Deductibility: Unsettled Issues"	(1994) 2 Taxation in Australia 230	Taxation in Australia	Australia	circa 1994			2
"The Limits of Interest Deductibility"	(1994) 2 Taxation in Australia 222	Taxation in Australia	Australia	circa 1994			2
"Interest Deductions - The Use Test Roberts' Case"	(1993) 5 CCH Journal of Australian Taxation 26	CCH Journal of Australian Taxation	Australia	circa 1993	Informit		1
"Deductibility of Interest: In Search of Symmetry"	(1990) 25 Taxation in Australia 196	Taxation in Australia	Australia	circa 1990			2
"Misleading Cases: Misnomers or Mistakes?"	(1990) 25 Taxation in Australia 449	Taxation in Australia	Australia	circa 1990			1
"Some simple problems concerning interest and like payments"	(1986) 15 Australian Tax Review 4	Australian Tax Review	Australia	circa 1986	Legal Online / Informit		1
"The Changing Interpretation of Section 51: The Need to Show Purpose in Obtaining Deductions"	(1983-4) 17 Taxation in Australia 490	Taxation in Australia	Australia	circa 1983			1
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		92
FCT v Finn	[1961] HCA 61; (1961) 106 CLR 60; [1962] ALR 173; 12 ATD 348; (1961) 8 AITR 406; 35 ALJR 293; 12 AID 348	High Court of Australia	Australia - Commonwealth	circa 1961	AustLII		168
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		144
FCT v Snowden & Willson Pty Ltd	[1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167	High Court of Australia	Australia - Commonwealth	15 May 1958	AustLII		133
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		335
Charles Moore & Co (WA) Pty Ltd v FCT	[1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379	High Court of Australia	Australia - Commonwealth	14 Dec 1956	AustLII		173
FCT v The Midland Railway Co of Western Australia Ltd	[1952] HCA 5; (1952) 85 CLR 306; [1952] ALR 230; (1952) 9 ATD 372	High Court of Australia	Australia - Commonwealth	6 Mar 1952	AustLII		36
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		849
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		199
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
W Nevill & Co Ltd v FCT	[1937] HCA 9; (1937) 56 CLR 290; [1937] ALR 210; (1937) 4 ATD 187; 1 AITR 67	High Court of Australia	Australia - Commonwealth	8 Mar 1937	AustLII		152
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		224
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
Vallambrosa Rubber Co Ltd v Farmer	(1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488		United Kingdom - Scotland	16 Mar 1910	BAILII		64
199 TR 95/25	199 TR 95/25			circa 1910			1
19 TR 95/25	19 TR 95/25						1
11 TR 93/D38	11 TR 93/D38			circa 1910			1