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TD 2014/14 - Income tax: are the capital support payments described in this Determination deductible under section 8-1, section 40-880, subsection 230-15(2) or subsection 230-15(3) of the Income Tax Assessment Act 1997 ?    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Australia & New Zealand Savings Bank Ltd v FCT	[1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390	Federal Court of Australia	Australia - Commonwealth	10 Jun 1993	AustLII		54
Australian Woollen Mills Pty Ltd v The Commonwealth	[1954] HCA 20; (1954) 92 CLR 424; [1954] ALR 453; (1954) 28 ALJR 94	High Court of Australia	Australia - Commonwealth	4 May 1954	AustLII		218
Bell & Moir Corporation Pty Ltd v FCT	[1999] FCA 1009	Federal Court of Australia	Australia - Commonwealth	28 Jul 1999	AustLII		3
Bell and Moir Corporation Pty Ltd v FCT	(1999) 42 ATR 421		Australia	circa 1999	Legal Online / Westlaw		3
BP Australia Ltd v FCT	[1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615	Privy Council	Australia	circa 1965	AustLII		93
Cliffs International Inc v FCT	[1979] HCA 8; (1979) 142 CLR 140; (1979) 24 ALR 57; (1979) 9 ATR 507; (1979) 53 ALJR 321	High Court of Australia	Australia - Commonwealth	13 Mar 1979	AustLII		80
Commissioner of Taxation v Email Ltd	[1999] FCA 1177; (1999) 42 ATR 698; [1999] ATC 4,868	Federal Court of Australia	Australia - Commonwealth	13 Sep 1999	AustLII		19
Cooke and Sherden	[1980] FCA 37; (1980) 42 FLR 403; (1980) 29 ALR 202; (1980) 10 ATR 696	Federal Court of Australia	Australia - Commonwealth	16 Apr 1980	AustLII		59
Employers' Mutual Indemnity Association Ltd v FCT	[1943] HCA 36; (1943) 68 CLR 165; [1943] ALR 417; (1943) 7 ATD 307	High Court of Australia	Australia - Commonwealth	1 Dec 1943	AustLII		20
FCT v Broken Hill Pty Co Ltd	[2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507	Federal Court of Australia	Australia - Commonwealth	18 Oct 2000	AustLII		38
FCT v P Iori & Sons Pty Ltd	[1987] FCA 297; (1987) 15 FCR 363; 82 ALR 442; (1987) 19 ATR 201	Federal Court of Australia	Australia - Commonwealth	4 Sep 1987	AustLII		18
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		304
Harmony & Montague Tin & Copper Mining Co, Re (Spargo's Case)	[1873] UKLawRpCh 12; (1873) LR 8 Ch 407; [1861-73] All ER 261; (1873) 8 LRCh App 407	Court of Chancery	United Kingdom	25 Jan 1873	CommonLII		107
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		144
Lend Lease Corporation Ltd v FCT	(1990) 95 ALR 427; (1990) 21 ATR 402		Australia	circa 1990	LexisNexis AU		20
Lend Lease Corporation Ltd v FCT	[1990] FCA 165	Federal Court of Australia	Australia - Commonwealth	30 May 1990	AustLII		4
National Australia Bank Ltd v Commissioner of Taxation	[1997] FCA 514; (1997) 80 FCR 352; (1997) 151 ALR 225; (1997) 37 ATR 378	Federal Court of Australia	Australia - Commonwealth	12 Jun 1997	AustLII		18
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 1394	Federal Court of Australia	Australia - Commonwealth	11 Dec 1997	AustLII		3
National Mutual Life Association of Australia v FCT	[2009] FCAFC 96; (2009) 177 FCR 539; [2009] ATC 20-124; (2009) 76 ATR 608	Federal Court of Australia	Australia - Commonwealth	21 Aug 2009	AustLII		4
Noza Holdings Pty Ltd v Commissioner of Taxation	[2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII		16
Re Porter; Re Transport Workers Union of Australia	[1989] FCA 226; (1989) 34 IR 179	Federal Court of Australia	Australia - Commonwealth	23 Jun 1989	AustLII		161
Repatriation Commission v Bushell	[1991] FCA 185; (1991) 29 FCR 93; (1991) 99 ALR 479; (1991) 13 AAR 176; (1991) 23 ALD 13; 21 ATR 1606	Federal Court of Australia	Australia - Commonwealth	3 May 1991	AustLII		78
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
South Sydney District Rugby League Football Club Ltd v News Ltd	[2000] FCA 1541; (2000) 177 ALR 611	Federal Court of Australia	Australia - Commonwealth	3 Nov 2000	AustLII		139
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		397
VT94/488-489 and Commissioner of Taxation	[1995] AATA 251; (1995) 31 ATR 1197	Administrative Appeals Tribunal	Australia	1 Sep 1995	AustLII		2
79 Atc 4059,4064	79 ATC 4059,4064		Australia	circa 2009	IntelliConnect		2
81 Atc 50,55-56	81 ATC 50,55-56		Australia		IntelliConnect		2
359 Atd 93-94	359 ATD 93-94		Australia				2
363 Atd 96	363 ATD 96		Australia				2