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FCT v Happ     19

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TD 2015/19 - Income tax: if a retiring partner is entitled to an amount representing their individual interest in the net income of the partnership for an income year, will section 92 of the Income Tax Assessment Act 1936 apply?	[2015] ATOTD 19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
TD 2015/19 - Income tax: if a retiring partner is entitled to an amount representing their individual interest in the net income of the partnership for an income year, will section 92 of the Income Tax Assessment Act 1936 apply?	[2015] ATOTD TD2015/19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
GSTR 2003/D4 - Goods and Services Tax: general law partnerships	[2003] ATODGSTR GSTR2003/D4	Australian Taxation Office	Australia - Commonwealth	2 Apr 2003	AustLII
GSTR 2003/13 - Goods and services tax: general law partnerships	[2003] ATOGSTR GSTR2003/13	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
GSTR 2003/13 - Goods and services tax: general law partnerships	[2003] ATOGSTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Clough v Queensland Law Society Inc; A-G v Clough	[2000] QCA 254	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	7 Jul 2000	AustLII		5
Hawley Partners Pty Ltd v Commissioner of Stamp Duties	[1996] QCA 270	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	20 Aug 1996	AustLII		3
Re Raymond William Jolley v Commissioner of Taxation	[1989] FCA 62	Federal Court of Australia	Australia - Commonwealth	13 Mar 1989	AustLII
QT86/3452 and Commissioner of Taxation	[1987] AATA 604; 18 ATR 3562	Administrative Appeals Tribunal	Australia	29 Apr 1987	AustLII
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		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
Rowe v FCT	[1982] FCA 93; (1982) 60 FLR 475; 13 ATR 110	Federal Court of Australia	Australia - Commonwealth	3 Jun 1982	AustLII		10
FCT v Everett	[1978] FCA 39; (1978) 21 ALR 625; (1978) 38 FLR 26; (1978) 9 ATR 211	Federal Court of Australia	Australia - Commonwealth	26 Oct 1978	AustLII		22
Steinberg v FCT	[1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255	High Court of Australia	Australia - Commonwealth	10 Oct 1975	AustLII		197
Tikva Investments Pty Ltd v FCT	[1972] HCA 68; 128 CLR 158; (1972) 3 ATR 458; 47 ALJR 38	High Court of Australia	Australia - Commonwealth	20 Dec 1972	AustLII		13
Henderson v FCT	[1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298	High Court of Australia	Australia - Commonwealth	19 Feb 1970	AustLII		139
Jones v FCT	[1963] HCA 17; (1963) 109 CLR 342; [1963] ALR 902; 13 ATD 6; 37 ALJR 38	High Court of Australia	Australia - Commonwealth	17 Jul 1963	AustLII
Squatting Investment Co Ltd v FCT	[1953] HCA 13; (1953) 86 CLR 570; (1953) 10 ATD 126; (1953) 5 AITR 496; (1953) 24 ATR 527	High Court of Australia	Australia - Commonwealth	13 Apr 1953	AustLII		192

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Partnership Salaries and TR 2005/7"	(2005) 8 (2) Journal of Australian Taxation 351	Tregoning, Ian	Australia	circa 2005	AustLII