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"Partnership Salaries and TR 2005/7"   flag 

(2005) 8 (2) Journal of Australian Taxation 351
Tregoning, Ian
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s92
Income Tax Assessment Act 1997 (Cth) s9.1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
(1966) 12 CTBR (NS) Case 110 (1966) 12 CTBR (NS) Case 110 Australia circa 1966 flag 1
FCT v Happ [1952] ALR 382; (1952) 9 ATD 447; (1952) 5 AITR 290 Australia circa 1952 LexisNexis AU flag 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 flag 59
Ellis v Joseph Ellis & Co [1905] UKLawRpKQB 4; [1905] 1 KB 324 United Kingdom 16 Jan 1905 CommonLII flag 33

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