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TD 2019/8 - Income tax: in the definition of 'financial intermediary business' what is meant by 'a business whose income is principally derived from the lending of money'?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Bivona Pty Ltd	[1990] FCA 93; (1990) 21 FCR 562; (1990) 92 ALR 593; (1990) 21 ATR 151	Federal Court of Australia	Australia - Commonwealth	30 Mar 1990	AustLII		24
Commissioner of Taxation v Marshall and Brougham Pty Ltd	(1987) 17 FCR 541; (1987) 73 ALR 261; 18 ATR 859	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		18
Harris v Australian Broadcasting Corporation	[1983] FCA 242; (1983) 78 FLR 236; (1983) 50 ALR 551; (1983) 5 ALD 545	Federal Court of Australia	Australia - Commonwealth	4 Oct 1983	AustLII		221
Taxation, Commissioner of (Cth) v Hunter Douglas Ltd	[1983] FCA 229; (1983) 78 FLR 182; (1983) 50 ALR 97; (1983) 14 ATR 629	Federal Court of Australia	Australia - Commonwealth	23 Sep 1983	AustLII		16
Fairway Estates Pty Ltd v FCT	[1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306	High Court of Australia	Australia - Commonwealth	21 Aug 1970	AustLII		79
Australian Independent Distributors Ltd v Winter	[1964] HCA 78; (1964) 112 CLR 443; 38 ALJR 330	High Court of Australia	Australia - Commonwealth	17 Dec 1964	AustLII		12
Lloyd v FCT	[1955] HCA 71; (1955) 93 CLR 645; [1956] ALR 95	High Court of Australia	Australia - Commonwealth	15 Dec 1955	AustLII		54
FCT v F H Faulding & Co Ltd	[1950] HCA 42; (1950) 83 CLR 594; [1950] ALR 862; (1950) 9 ATD 201	High Court of Australia	Australia - Commonwealth	2 Nov 1950	AustLII		16
Commercial Banking Co of Sydney Ltd v FCT	[1950] HCA 15; (1950) 81 CLR 263; [1950] ALR 453; (1950) 9 ATD 112	High Court of Australia	Australia - Commonwealth	6 Jun 1950	AustLII		18
Bank of New South Wales v Commonwealth	[1948] HCA 7; (1948) 76 CLR 1	High Court of Australia	Australia - Commonwealth	11 Aug 1948	AustLII		756
Melbourne Corporation v Commonwealth	[1947] HCA 26; (1947) 74 CLR 31; [1947] ALR 377; (1947) 21 ALJR 188	High Court of Australia	Australia - Commonwealth	13 Aug 1947	AustLII		435
Inland Revenue Commissioners v Westleigh Estates Co Ltd; South Behar Railway Co Ltd; Eccentric Club Ltd	[1924] LR 1 KB 390; 12 Tax Cas 657		United Kingdom	circa 1924	LexisNexis / Westlaw		30
Commissioners of the State Savings Bank of Victoria v Permewan, Wright & Co Ltd	[1914] HCA 83; (1914) 19 CLR 457; 21 ALR 20	High Court of Australia	Australia - Commonwealth	18 Dec 1914	AustLII		45
Litchfield v Dreyfus	[1906] UKLawRpKQB 32; [1906] 1 KB 584		United Kingdom	2 Apr 1906	CommonLII		32