Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

PR 2021/13 - Tax consequences for a borrower being charged a discounted home loan interest rate calculated under Loan Reducer

[2021] ATOPR PR2021/13

Australian Taxation Office Product Rulings

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s1, s8
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Roberts, JD Commissioner of Taxation v Smith, vR	[1992] FCA 543	Federal Court of Australia	Australia - Commonwealth	12 Nov 1992	AustLII		19
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		227

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback