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TR 2008/2 - Income tax: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Block and Commissioner of Taxation	[2007] AATA 1897; 67 ATR 974	Administrative Appeals Tribunal	Australia	26 Oct 2007	AustLII		5
Stone v Commissioner of Taxation	[2003] FCAFC 145; (2003) 130 FCR 299; (2003) 198 ALR 541; (2003) 53 ATR 214	Federal Court of Australia	Australia - Commonwealth	27 Jun 2003	AustLII		21
Richardson v Commissioner of Taxation	(1997) 80 FCR 58; (1997) 150 ALR 167; (1997) 37 ATR 452	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		15
NT94/123-128 and Commissioner of Taxation	[1996] AATA 311; (1996) 33 ATR 1243	Administrative Appeals Tribunal	Australia	12 Sep 1996	AustLII		3
VT87/1625 and Commissioner of Taxation	[1990] AATA 33; (1990) 21 ATR 3268	Administrative Appeals Tribunal	Australia	16 Feb 1990	AustLII		2
GP International Pipecoaters Pty Ltd v FCT	[1990] HCA 25; (1990) 170 CLR 124; (1990) 93 ALR 193; (1990) 21 ATR 1; 64 ALJR 392; [1990] ATC 4,413	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		367
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		340
Case J30 v Commissioner of Inland Revenue	[1987] NZTRA 73; (1987) 10 TRNZ 493; (1987) 9 NZTC 1,176	New Zealand Taxation Review Authority	New Zealand	14 Jan 1987	NZLII		2
Ferguson v FCT	[1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII		147
(1979) 26 ALR 307; (1979) 37 FLR 310	(1979) 26 ALR 307; (1979) 37 FLR 310		Australia	circa 1979	LexisNexis AU		100
Shepherd v Commissioner of Taxation (Cth)	(1975) 26 FLR 385; (1975) 5 ATR 646		Australia	circa 1975	Legal Online / Westlaw		3
Martin v FCT	[1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		107
Riddle v FCT	(1952) 5 AITR 225; (1952) 9 ATD 391		Australia	circa 1952			2
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		200
Scott v Commissioner of Taxation	[1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	7 Mar 1935	AustLII		96
Graham v Green	(1925) 2 KB 37; [1925] All ER 690		United Kingdom	circa 1925	LexisNexis / Westlaw		37