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TR 2020/4 - Income tax: thin capitalisation - the arm's length debt test

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s2.15, s10.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
FCT v Peabody	[1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII		75
Re Graham Ross Bendeich Ex Parte: Graham Ross Bendeich	[1993] FCA 98; (1993) 41 FCR 237; (1993) 113 ALR 702	Federal Court of Australia	Australia - Commonwealth	18 Mar 1993	AustLII		7

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