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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 † 
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
GSTR 2003/D4 - Goods and Services Tax: general law partnerships [2003] ATODGSTR GSTR2003/D4 Australian Taxation Office Australia - Commonwealth 2 Apr 2003 AustLII flag
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 † 
Ibbotson v Elam [1865] UKLawRpEq 73; LR 1 Eq 188 United Kingdom 22 Dec 1865 CommonLII flag 11
Angas, Re [1906] SALawRp 14; [1906] SALR 140 Australia - South Australia 20 Aug 1906 AustLII flag 8
MacPherson (decd), In re [1913] SALawRp 21; [1913] SALR 207 Australia - South Australia 10 Dec 1913 AustLII flag 6
Hughes v Fripp [1922] HCA 26; (1922) 30 CLR 508 High Court of Australia Australia - Commonwealth 2 Jun 1922 AustLII flag 5
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
Shaw v FCT [1920] HCA 13; 27 CLR 340 High Court of Australia Australia - Commonwealth 10 Mar 1920 AustLII flag 3
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
Newbarns Syndicate v Hay (1939) 22 Tax Cas 460 United Kingdom circa 1939 flag 1
"Devil's in the Detail: Non-Commercial Business Losses" [2008] JlATaxTA 11 Cassidy, Julie Australia circa 2008 AustLII flag
GSTR 2003/D4 - Goods and Services Tax: general law partnerships [2003] ATODGSTR GSTR2003/D4 Australian Taxation Office Australia - Commonwealth 2 Apr 2003 AustLII flag
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

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