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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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