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FCT v Galland     26

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Carter	[2022] HCA 10; (2022) 274 CLR 304; (2022) 399 ALR 521; (2022) 96 ALJR 325	High Court of Australia	Australia - Commonwealth	6 Apr 2022	AustLII		14
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
Bank South Pacific Ltd v Tingke	[2012] PGNC 250	National Court of Papua New Guinea	Papua New Guinea	29 Oct 2012	PacLII		3
Kelly v Commissioner of Taxation	[2012] FCA 423; (2012) 88 ATR 409	Federal Court of Australia	Australia - Commonwealth	27 Apr 2012	AustLII		9
Foster & Child Support Registrar (SSAT Appeal)	[2011] FMCAfam 808	Federal Magistrates Court of Australia	Australia	11 Aug 2011	AustLII
Coshott v Parker	[2011] NSWSC 786	Supreme Court of New South Wales	Australia - New South Wales	28 Jul 2011	AustLII
McNally v Commissioner of Taxation	[2007] FCA 51	Federal Court of Australia	Australia - Commonwealth	2 Feb 2007	AustLII		2
TR 2005/7 - Income tax: the taxation implications of 'partnership salary' agreements	[2005] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/7 - Income tax: the taxation implications of 'partnership salary' agreements	[2005] ATOTR TR2005/7	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Global Finance Group Pty Ltd, Re	[2002] WASC 63; (2002) 26 WAR 385	Supreme Court of Western Australia	Australia - Western Australia	5 Apr 2002	AustLII		64
TD 2002/24 - Income tax: what are the results for income tax purposes of entering into a 'partnership' of the type described in Taxpayer Alert TA 2002/4?	[2002] ATOTD 24	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TD 2002/24 - Income tax: what are the results for income tax purposes of entering into a 'partnership' of the type described in Taxpayer Alert TA 2002/4?	[2002] ATOTD TD2002/24	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Kiwi Brands Pty Ltd v Commission of Taxation	[1998] FCA 1595	Federal Court of Australia	Australia - Commonwealth	11 Dec 1998	AustLII
Grollo Nominees Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia (+ supplementary reasons 18 April 1997)	[1997] FCA 659	Federal Court of Australia	Australia - Commonwealth	26 Mar 1997	AustLII
Nosic v Zurich Australian Life Insurance	[1995] QCA 519	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	24 Nov 1995	AustLII
Best & Best	[1993] FamCA 107; (1993) 116 FLR 343; [1993] FLC 92-418; (1993) 16 Fam LR 937	Family Court of Australia	Australia	8 Oct 1993	AustLII		128
Commissioner of Taxation v Roberts	[1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494	Federal Court of Australia	Australia - Commonwealth	31 Jul 1992	AustLII		226
Re Taxation Appeals	[1991] AATA 205; 22 ATR 3437	Administrative Appeals Tribunal	Australia	6 Sep 1991	AustLII
Oates v Commissioner of Taxation	[1990] FCA 510	Federal Court of Australia	Australia - Commonwealth	18 Dec 1990	AustLII		2
It 2622 - Income Tax : Present Entitlement During the Stages of Administration of Deceased Estates	[1990] ATOITR IT2622	Australian Taxation Office	Australia - Commonwealth	6 Dec 1990	AustLII
It 2608 - Income Tax: Assignment of Partnership Interests	[1990] ATOITR IT2608	Australian Taxation Office	Australia - Commonwealth	23 Aug 1990	AustLII
It 2501 - Income Tax : Assignment of Partnership Interests	[1988] ATOITR IT2501	Australian Taxation Office	Australia - Commonwealth	27 Oct 1988	AustLII
QT86/763 and Commissioner of Taxation	[1987] AATA 106; 18 ATR 3449	Administrative Appeals Tribunal	Australia	24 Mar 1987	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Reviewing the Discretion in Part IVA of the Income Tax Assessment Act 1936: Why the Devil is in The Lack of Detail: Part One"	(2009) 2 Journal of Applied Law and Policy 65	Wilson-Rogers, Nicole; Pinto, Dale	Australia	circa 2009	AustLII
"The Contributions of Justice Hill to the Development of Tax Law in Australia"	[2006] JlATaxTA 1	Edmonds, Richard	Australia	circa 2006	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Gulland	[1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1	High Court of Australia	Australia - Commonwealth	18 Dec 1985	AustLII		92
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	[1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII		194
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
Stewart Dawson Holdings Pty Ltd v Commissioner of Taxation	(1965) 39 ALJR 300		Australia	circa 1965			9
Bolton v FCT	[1965] ALR 481; (1964) 9 AITR 385; (1964) 13 ATD 378		Australia	circa 1964	LexisNexis AU		26
Peterson v FCT	[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	14 Oct 1960	AustLII		4
FCT v Happ	[1952] ALR 382; (1952) 9 ATD 447; (1952) 5 AITR 290		Australia	circa 1952	LexisNexis AU		19
Rose v FCT	[1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		59
Taxation, Commissioner of v Melrose	[1923] WALawRp 9; (1923) 26 WALR 22		Australia - Western Australia	15 May 1923	AustLII		2
Shaw v FCT	[1920] HCA 13; 27 CLR 340	High Court of Australia	Australia - Commonwealth	10 Mar 1920	AustLII		3
Re Spanish Prospecting Co Ltd	[1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609	Court of Chancery	United Kingdom	9 Nov 1910	CommonLII		102