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"Finance Lease Taxation: Giving Tax Losses to Lenders"

(2007) 6 Journal of Law and Financial Management 30

Mackenzie, Gordon; Hart, Geoffrey

Journal of Law and Financial Management

Australia

Legislation Cited

Legislation Name	Provision
Tax Laws Amendment (Taxation of Financial Arrangements) Bill 2007 (Cth)
Tax Laws Amendment (2007 Measures No5) Act 2007 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		96
Granby Pty Ltd v FCT	[1995] FCA 1217; (1995) 129 ALR 503; (1995) 30 ATR 400	Federal Court of Australia	Australia - Commonwealth	28 Apr 1995	AustLII		81
FCT v Metal Manufactures Ltd	[2001] FCA 365; (2001) 108 FCR 150; 182 ALR 98; (2001) 46 ATR 497	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		39
[2006] Australian Tax Review 1	[2006] Australian Tax Review 1	Australian Tax Review	Australia	circa 2006	Legal Online / Informit		3
(2006) 35 Australian Tax Review 1	(2006) 35 Australian Tax Review 1	Australian Tax Review	Australia	circa 2006	Legal Online / Informit		1

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