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TD 2003/17 - Income tax: is the addition of a nominal amount to the price of hired goods sufficient to satisfy the requirement in subparagraph (a)(ii) of the definition of 'hire purchase agreement' in subsection 995-1(1) of the Income Tax Assessment Act 1997 ('the Act') and so bring the hiring arrangement within the treatment under Division 240?

[2003] ATOTD TD2003/17

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Act (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Williams v R	[1978] HCA 49; (1978) 140 CLR 591; 22 ALR 195; (1978) 53 ALJR 101	High Court of Australia	Australia - Commonwealth	8 Dec 1978	AustLII		67
Farnell Electronic Components Pty Ltd v Collector of Customs	[1996] FCA 1135; (1996) 72 FCR 125; (1996) 142 ALR 322; 24 AAR 72	Federal Court of Australia	Australia - Commonwealth	24 Dec 1996	AustLII		29
Shipton, Anderson & Co v Weil Brothers & Co	[1912] UKLawRpKQB 22; [1912] 1 KB 574		United Kingdom	24 Feb 1912	CommonLII		15

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