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TD 2015/19 - Income tax: if a retiring partner is entitled to an amount representing their individual interest in the net income of the partnership for an income year, will section 92 of the Income Tax Assessment Act 1936 apply?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
McLaurin v FCT	[1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463	High Court of Australia	Australia - Commonwealth	7 Mar 1961	AustLII		107
Allsop v FCT	[1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724	High Court of Australia	Australia - Commonwealth	9 Sep 1965	AustLII		84
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		59
FCT v Galland	[1986] HCA 83; (1986) 162 CLR 408; (1986) 68 ALR 403; (1986) 18 ATR 33; 61 ALJR 69	High Court of Australia	Australia - Commonwealth	16 Dec 1986	AustLII		26
FCT v Happ	[1952] ALR 382; (1952) 9 ATD 447; (1952) 5 AITR 290		Australia	circa 1952	LexisNexis AU		19
Stapleton v Commissioner of Taxation (Cth)	(1989) 88 ALR 606; (1989) 20 ATR 996		Australia	circa 1989	LexisNexis AU		12
Taxation, Commissioner of (Cth) v Grant	(1991) 22 ATR 237		Australia	circa 1991	Legal Online / Westlaw		6
McNally v Commissioner of Taxation	[2007] FCA 51	Federal Court of Australia	Australia - Commonwealth	2 Feb 2007	AustLII		2
McNally v FCT	65 ATR 738		Australia	circa 1989	Legal Online / Westlaw		2