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TR 2009/6 - Income tax: entitlement to foreign income tax offsets under section 770-10 of the Income Tax Assessment Act 1997 where income is derived from investing in fiscally transparent foreign entities   flag 

[2009] ATOTR 6
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2007 Measures No. 4) Bill 2007 (Cth)
Tax Laws Amendment (Foreign Source Income Deferral) Bill (No. 1) 2010 (Cth)
1936 Act (Cth) s457
International Tax Agreements Act 1953 (Cth) s1
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Commissioner of Taxation v Scully [2000] HCA 6; (2000) 201 CLR 148; (2000) 169 ALR 459; (2000) 43 ATR 718; (2000) 74 ALJR 504; (2000) 214 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 2000 AustLII flag 101
Construction Industry Long Service Leave Board v Irving (1997) 74 FCR 587; (1997) 145 ALR 158; (1997) 24 ACSR 144; 15 ACLC 824 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 11
Convention between the Government of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income [1983] ATS 16 Australia circa 1983 AustLII flag 37
State Government Insurance Office v Rees [1979] HCA 52; (1979) 144 CLR 549; 26 ALR 341; (1979) 53 ALJR 752; 4 ACLR 559 High Court of Australia Australia - Commonwealth 12 Oct 1979 AustLII flag 97
Technical Products Pty Ltd v State Government Insurance Office (Qld) [1989] HCA 24; (1989) 167 CLR 45; 85 ALR 173; (1989) 63 ALJR 392; (1989) 8 MVR 385; [1989] Aust Torts Reports 80-245; (1989) 5 ANZ Insurance Cases 60-914 High Court of Australia Australia - Commonwealth 2 May 1989 AustLII flag 213

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