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TD 2003/9 - Income tax: is a taxpayer entitled to an income tax deduction for purported partnership losses claimed to have been incurred as a result of entering a prepaid service warrant arrangement as described in Taxpayer Alert 2002/5?

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s177C, s177D
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)	s1, s8

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Howland-Rose v Commissioner of Taxation	[2002] FCA 246; (2002) 118 FCR 61; 49 ATR 206	Federal Court of Australia	Australia - Commonwealth	circa 2002	AustLII		30
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII		412
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII		212
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Lau v Commissioner of Taxation (Cth)	(1984) 54 ALR 167; (1984) 15 ATR 932		Australia	circa 1984	LexisNexis AU		15
Vincent v Commissioner of Taxation (Cth)	(2002) 50 ATR 20		Australia	circa 2002	Legal Online / Westlaw		13
Brand v Commissioner of Taxation (Cth)	(1995) 30 ATR 426		Australia	circa 1995	Legal Online / Westlaw		5

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