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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
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
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
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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