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TD 2009/17 - Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower ?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
WD & HO Wills (Australia) Pty Ltd v FCT	(1996) 65 FCR 298; (1996) 32 ATR 168; 96 ATC 4,223	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		18
Hayden v Commissioner of Taxation	(1996) 68 FCR 19; 33 ATR 352	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		9
Commissioner of Taxation v Roberts	[1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494	Federal Court of Australia	Australia - Commonwealth	31 Jul 1992	AustLII		226
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII		412
Kidston Goldmines Ltd v Commissioner of Taxation	[1991] FCA 351; (1991) 30 FCR 77; 103 ALR 95; (1991) 22 ATR 168	Federal Court of Australia	Australia - Commonwealth	7 Aug 1991	AustLII		51
QT86/3020 and Commissioner of Taxation	[1988] AATA 223; (1988) 19 ATR 3695	Administrative Appeals Tribunal	Australia	11 Jul 1988	AustLII		4
Ure v FCT	[1981] FCA 9; (1981) 34 ALR 237; (1981) 50 FLR 219; (1981) 11 ATR 484	Federal Court of Australia	Australia - Commonwealth	circa 1981	AustLII		122
FCT v Isherwood & Dreyfus Pty Ltd	(1979) 46 FLR 1; (1979) 9 ATR 473		Australia	circa 1979	Legal Online / Westlaw		13
FCT v Hatchett	[1971] HCA 47; (1971) 125 CLR 494; (1971) 45 ALJR 565; 2 ATR 557	High Court of Australia	Australia - Commonwealth	22 Oct 1971	AustLII		127
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
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
Robert G Nall Ltd v FCT	(1936) 57 CLR 695		Australia - Commonwealth	circa 1936	Legal Online / Westlaw		36
Robert G Nall Ltd v FCT	(1936) 4 ATD 335; (1936) 57 CLR 695		Australia - Commonwealth	circa 1936	Legal Online / Westlaw		6
Egerton-Warburton v Deputy FCT	[1934] HCA 40; (1934) 51 CLR 568; [1934] ALR 380; (1934) 3 ATD 40	High Court of Australia	Australia - Commonwealth	17 Sep 1934	AustLII		50
Taxpayer, Re (NSW, No 1)	(1932) 2 ATD 210		Australia	circa 1932			4
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