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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    

Legislation Cited

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		45
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		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		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		1948
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		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		2057
[2000] Atr 312	[2000] ATR 312		Australia	circa 2000	Legal Online / Westlaw		2
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		31
Wentworth Securities Ltd v Jones	[1980] AC 74; [1979] 1 All ER 286		United Kingdom	circa 1980	LexisNexis / Westlaw		388