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TR 2003/3 - Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership   flag 

[2003] ATOTR TR2003/3
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s10, s15AA, s35
Income Tax Assessment Act 1936 (Cth) s90, s92
Income Tax Assessment Act 1997 (Cth) s2.5, s3.5, s5.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Brooks v Commissioner of Taxation [2000] FCA 721; (2000) 100 FCR 117; (2000) 173 ALR 235; (2000) 44 ATR 352; [2001] ANZ Conv R 35 Federal Court of Australia Australia - Commonwealth 9 Jun 2000 AustLII flag 45
[2000] Atr 312 [2000] ATR 312 Australia circa 2000 Legal Online / Westlaw flag 2
Taxation, Federal Commissioner of v Orica Ltd [1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66 High Court of Australia Australia - Commonwealth 12 May 1998 AustLII flag 87
Newcastle City Council v GIO General Ltd [1997] HCA 53; (1997) 191 CLR 85; (1997) 149 ALR 623; (1997) 72 ALJR 97; (1997) 9 ANZ Insurance Cases 61-380; (1997) 19 Leg Rep 2 High Court of Australia Australia - Commonwealth 2 Dec 1997 AustLII flag 513
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1948
Collins v AMP Superannuation Ltd (1997) 75 FCR 565; (1997) 147 ALR 243; 46 ALD 345 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 31
Landsal Pty Ltd (in liq) v REI Building Society [1993] FCA 121; (1993) 41 FCR 421; (1993) 113 ALR 643 Federal Court of Australia Australia - Commonwealth 26 Mar 1993 AustLII flag 145
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2057
Wentworth Securities Ltd v Jones [1980] AC 74; [1979] 1 All ER 286 United Kingdom circa 1980 LexisNexis / Westlaw flag 388

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