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General Partner of Q Uniform Partnership and Commissioner of Taxation (Taxation) 1

[2015] AATA 654

Administrative Appeals Tribunal

Australia

31st August, 2015

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
General Partner of Q Uniform Partnership v Commissioner of Taxation	[2016] FCAFC 87	Federal Court of Australia	Australia - Commonwealth	22 Jun 2016	AustLII		2

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s92, s94D, s109D
Income Tax Assessment Act 1997 (Cth)	s3.5
Taxation Administration Act 1953 (Cth)	s15
Partnership Act 1891 (Qld)	s1, s5, s10, s15, s20, s75, s92
Partnership (Limited Liability) Act 1988 (Qld)
Partnership Act 1958 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Gauci v FCT	[1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321	High Court of Australia	Australia - Commonwealth	10 Dec 1975	AustLII		248
Cameron Brae Pty Ltd v FCT	[2007] FCAFC 135; (2007) 161 FCR 468; 243 ALR 273; (2007) 67 ATR 178	Federal Court of Australia	Australia - Commonwealth	21 Aug 2007	AustLII		29
Allen (Trustee), Re; Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation	[2011] FCAFC 118; (2011) 195 FCR 416; 84 ATR 853	Federal Court of Australia	Australia - Commonwealth	7 Sep 2011	AustLII		23
General Partner of Q Uniform Partnership v Commissioner of Taxation	[2016] FCAFC 87	Federal Court of Australia	Australia - Commonwealth	22 Jun 2016	AustLII		2
D Marks Partnership and Commissioner of Taxation (Taxation)	[2015] AATA 651	Administrative Appeals Tribunal	Australia	31 Aug 2015	AustLII		2

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