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Peterson v FCT   flag  4

[1960] HCA 72; 106 CLR 395; [1961] ALR 93; 12 ATD 224; 34 ALJR 296; (1960) 8 AITR 119
High Court of Australia
Australia - Commonwealth
14th October, 1960

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
GSTR 2003/D4 - Goods and Services Tax: general law partnerships [2003] ATODGSTR GSTR2003/D4 Australian Taxation Office Australia - Commonwealth 2 Apr 2003 AustLII flag
FCT v Galland [1986] HCA 83; (1986) 162 CLR 408; (1986) 68 ALR 403; (1986) 18 ATR 33; 61 ALJR 69 High Court of Australia Australia - Commonwealth 16 Dec 1986 AustLII flag 26
Re Commissioner of Taxation of the Commonwealth of Australia v Michael Bernard Galland [1984] FCA 402 Federal Court of Australia Australia - Commonwealth 18 Dec 1984 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Devil's in the Detail: Non-Commercial Business Losses" [2008] JlATaxTA 11 Cassidy, Julie Australia circa 2008 AustLII flag

Legislation Cited

Legislation Name Provision
Wool Realization (Distribution of Profits) Act 1948 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Bartlam v Union Trustee Co of Australia Ltd [1946] HCA 1; (1946) 72 CLR 549; [1946] ALR 162 High Court of Australia Australia - Commonwealth 2 Apr 1946 AustLII flag 3
Newbarns Syndicate v Hay (1939) 22 Tax Cas 460 United Kingdom circa 1939 flag 1
Amalgamated Zinc (De Bavay's) Ltd v FCT [1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342 High Court of Australia Australia - Commonwealth 19 Dec 1935 AustLII flag 224
Webster v Deputy FCT (WA) [1926] ArgusLawRp 100; (1926) 39 CLR 130; 33 ALR 113 Argus Law Reports Australia - Commonwealth 6 Dec 1926 AustLII flag 15
Hughes v Fripp [1922] HCA 26; (1922) 30 CLR 508 High Court of Australia Australia - Commonwealth 2 Jun 1922 AustLII flag 5
Shaw v FCT [1920] HCA 13; 27 CLR 340 High Court of Australia Australia - Commonwealth 10 Mar 1920 AustLII flag 3
MacPherson (decd), In re [1913] SALawRp 21; [1913] SALR 207 Australia - South Australia 10 Dec 1913 AustLII flag 6
Re Morgan [1911] NSWStRp 78; (1911) 12 SR (NSW) 9; 29 WN (NSW) 2 Supreme Court of New South Wales Australia - New South Wales 2 Nov 1911 AustLII flag 2
Angas, Re [1906] SALawRp 14; [1906] SALR 140 Australia - South Australia 20 Aug 1906 AustLII flag 8
Browne v Collins [1871] UKLawRpEq 154; LR 12 Eq 586 United Kingdom 27 Jul 1871 CommonLII flag 12
Ibbotson v Elam [1865] UKLawRpEq 73; LR 1 Eq 188 United Kingdom 22 Dec 1865 CommonLII flag 11

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