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"Inclusion in Cost Base of Investment Property of Interest Denied Deductibility under a Split Loan Because of Part IVA: Some Follow Up Analysis"

(2005) 17 (2) Bond Law Review 205

Boccabella, Dale

Bond Law Review

Australia

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s40.65, s102.5, s114.5
Fringe Benefits Tax Assessment Act 1986 (Cth)	s24
Income Tax Assessment Act 1936 (Cth)	s1, s177F
Income Tax Assessment Act 1922 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Resch v FCT	[1942] HCA 2; (1942) 66 CLR 198; [1942] ALR 73; (1942) 6 ATD 203	High Court of Australia	Australia - Commonwealth	4 Feb 1942	AustLII		50
FCT v Western Suburbs Cinemas Ltd	[1952] HCA 28; (1952) 86 CLR 102; (1952) 9 ATD 452	High Court of Australia	Australia - Commonwealth	11 Jun 1952	AustLII		37
"Does the interest expenditure denied deductibility in Hart's case enter the CGT cost base of the investment property?: An examination of the key issues"	(2004) 33 Australian Tax Review 216	Australian Tax Review	Australia	circa 2004	Legal Online / Informit		3
Flawed and Misleading'	(2005) 15 Revenue Law Journal 15	Revenue Law Journal	Australia	circa 2005	Informit		2

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