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Rose v FCT     60

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Jamsek v ZG Operations Australia Pty Ltd (No 3)	[2023] FCAFC 48; 296 FCR 336	Federal Court of Australia	Australia - Commonwealth	24 Mar 2023	AustLII		10
TR 2023/4 - Income tax and superannuation guarantee: who is an employee?	[2023] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Johnson v Mackinnon	[2021] NSWCA 152	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	21 Jul 2021	AustLII		12
FCT v Resource Capital Fund IV LP	[2019] FCAFC 51; (2019) 266 FCR 1	Federal Court of Australia	Australia - Commonwealth	2 Apr 2019	AustLII		9
USG Partner and Johnson	[2019] NSWSC 103	Supreme Court of New South Wales	Australia - New South Wales	18 Feb 2019	AustLII		4
Christopher Tasoulas v Vasiliki Tasoulas	[2018] NSWSC 86	Supreme Court of New South Wales	Australia - New South Wales	6 Feb 2018	AustLII		4
Resource Capital Fund IV LP v Commissioner of Taxation	[2018] FCA 41; (2018) 355 ALR 273	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII		6
Belgravia Nominees Pty Ltd v Lowe Pty Ltd	[2015] WASCA 143	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	16 Jul 2015	AustLII		7
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?	[2015] ATOTD TD2015/19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
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?	[2015] ATOTD 19	Australian Taxation Office	Australia - Commonwealth	circa 2015	AustLII
1316462	[2014] MRTA 2708	Migration Review Tribunal	Australia	24 Nov 2014	AustLII
DPP (Cth) v Fysh	[2010] QSC 216; (2010) 240 FLR 247; (2010) 78 ACSR 580	Supreme Court of Queensland	Australia - Queensland	21 Jun 2010	AustLII		2
Tax avoidance agreement, partnership income, residency, shortfall penalties	[2008] NZTRA 10	New Zealand Taxation Review Authority	New Zealand	24 Nov 2008	NZLII
Reading v Partnership of Western Diagnostic Pathology	[2008] FCA 1381	Federal Court of Australia	Australia - Commonwealth	9 Sep 2008	AustLII		6
Jadwan Pty Ltd v Middletons (formerly Coltmans Price Brent) (a firm)	[2007] TASSC 74; (2007) 17 Tas R 9	Supreme Court of Tasmania	Australia - Tasmania	12 Sep 2007	AustLII		5
SGR 2005/1 - Superannuation guarantee: who is an employee?	[2005] ATOSGR SGR2005/1	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/7 - Income tax: the taxation implications of 'partnership salary' agreements	[2005] ATOTR TR2005/7	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
TR 2005/7 - Income tax: the taxation implications of 'partnership salary' agreements	[2005] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
SGR 2005/1 - Superannuation guarantee: who is an employee?	[2005] ATOSGR 1	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
SGR 2004/D1 - Superannuation guarantee: who is an employee?	[2004] ATODSGR SGR2004/D1	Australian Taxation Office	Australia - Commonwealth	25 Aug 2004	AustLII
Valerie Vickerstaff v Goldtop Nominees Pty Ltd ACN 080213421 and KT Designs	[2003] WAIRComm 9246	Western Australian Industrial Relations Commission	Australia - Western Australia	25 Aug 2003	AustLII
Thomas Manuel v H J & P Y Eastwood Pty Ltd	[2003] NSWCIMC 50	New South Wales Chief Industrial Magistrate's Court	Australia - New South Wales	9 May 2003	AustLII
Taxpayer and Commissioner of Taxation	[1999] AATA 1025; 44 ATR 1131	Administrative Appeals Tribunal	Australia	20 Dec 1999	AustLII		1
A Raptis & Sons Holdings Pty Ltd v CSD	[1997] QCA 228	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	1 Aug 1997	AustLII
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII		53
Department of Employment, Education, Training and Youth Affairs and Brett Gamlen	[1997] AATA 119	Administrative Appeals Tribunal	Australia	10 Apr 1997	AustLII
TD 96/2 - Income tax: can section 36A of the Income Tax Assessment Act 1936 apply if a sole trader who owns trading assets declares himself or herself to be a trustee of a discretionary trust over the assets?	[1996] ATOTD 2	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
TD 96/2 - Income tax: can section 36A of the Income Tax Assessment Act 1936 apply if a sole trader who owns trading assets declares himself or herself to be a trustee of a discretionary trust over the assets?	[1996] ATOTD TD96/2	Australian Taxation Office	Australia - Commonwealth	circa 1996	AustLII
NT94/279 and Deputy Commissioner of Taxation	[1995] AATA 492; (1995) 30 ATR 1269	Administrative Appeals Tribunal	Australia	7 Apr 1995	AustLII		4
TR 95/6 - Income tax: primary production and forestry	[1995] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
TR 95/6 - Income tax: primary production and forestry	[1995] ATOTR TR95/6	Australian Taxation Office	Australia - Commonwealth	circa 1995	AustLII
Industrial Relations Commission Decision 1498/1994	[1994] AIRC 1326	Australian Industrial Relations Commission	Australia	31 Aug 1994	AustLII
Gasparin v Commissioner of Taxation	[1994] FCA 1057; 50 FCR 73; (1994) 121 ALR 179; (1994) 28 ATR 130	Federal Court of Australia	Australia - Commonwealth	4 May 1994	AustLII		38
IT 2627 - Income tax: application of part iva to dividend stripping arrangements	[1991] ATOITR IT2627	Australian Taxation Office	Australia - Commonwealth	10 Jan 1991	AustLII
Re Gordon Alexander Pettigrew v the Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 49	Federal Court of Australia	Australia - Commonwealth	27 Feb 1990	AustLII
North Australian Cement Ltd v FCT	[1989] FCA 447	Federal Court of Australia	Australia - Commonwealth	3 Nov 1989	AustLII		1
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation	[1988] FCA 262	Federal Court of Australia	Australia - Commonwealth	26 Jul 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Victor Eric Sealy	[1987] FCA 450	Federal Court of Australia	Australia - Commonwealth	10 Dec 1987	AustLII
QT86/3452 and Commissioner of Taxation	[1987] AATA 604; 18 ATR 3562	Administrative Appeals Tribunal	Australia	29 Apr 1987	AustLII
QT86/763 and Commissioner of Taxation	[1987] AATA 106; 18 ATR 3449	Administrative Appeals Tribunal	Australia	24 Mar 1987	AustLII
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
Commissioner of Taxation v Sahhar	[1985] FCA 45; (1985) 5 FCR 247; 59 ALR 98; 16 ATR 208	Federal Court of Australia	Australia - Commonwealth	25 Feb 1985	AustLII		8
Re Commissioner of Taxation of the Commonwealth of Australia v Michael Bernard Galland	[1984] FCA 402	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII
Rowe v FCT	[1982] FCA 93; (1982) 60 FLR 475; 13 ATR 110	Federal Court of Australia	Australia - Commonwealth	3 Jun 1982	AustLII		10
FCT v Westraders Pty Ltd	[1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357	High Court of Australia	Australia - Commonwealth	5 Aug 1980	AustLII		61
FCT v Westraders Pty Ltd	[1979] FCA 13; 24 ALR 139; (1979) 38 FLR 306; 9 ATR 558	Federal Court of Australia	Australia - Commonwealth	23 Mar 1979	AustLII		5
FCT v Everett	[1978] FCA 39; (1978) 21 ALR 625; (1978) 38 FLR 26; (1978) 9 ATR 211	Federal Court of Australia	Australia - Commonwealth	26 Oct 1978	AustLII		22
FCT v St Hubert's Island Pty Ltd (In Liq)	[1978] HCA 10	High Court of Australia	Australia - Commonwealth	18 Apr 1978	AustLII		7
Steinberg v FCT	[1975] HCA 63; (1975) 134 CLR 640; (1975) 7 ALR 491; 3 ATR 570; 47 ALJR 255	High Court of Australia	Australia - Commonwealth	10 Oct 1975	AustLII		202
Tikva Investments Pty Ltd v FCT	[1972] HCA 68; 128 CLR 158; (1972) 3 ATR 458; 47 ALJR 38	High Court of Australia	Australia - Commonwealth	20 Dec 1972	AustLII		13
Henderson v FCT	[1970] HCA 62; (1970) 119 CLR 612; [1969] ALR 385; (1970) 1 ATR 596; (1969) 43 ALJR 172; (1969) 15 ATD 298	High Court of Australia	Australia - Commonwealth	19 Feb 1970	AustLII		143
Tait v FCT	[1967] HCA 24; 116 CLR 620; 41 ALJR 82	High Court of Australia	Australia - Commonwealth	18 Aug 1967	AustLII		1
Ferling v FCT	[1966] HCA 85; 115 CLR 603; [1966] ALR 294; 14 ATD 66; 39 ALJR 211	High Court of Australia	Australia - Commonwealth	28 Nov 1966	AustLII		11
Elder's Trustee and Executor Co Ltd v FCT	[1961] HCA 1; (1961) 104 CLR 12; [1961] ALR 291; 12 ATD 265; 34 ALJR 446	High Court of Australia	Australia - Commonwealth	12 Jan 1961	AustLII		1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Partnership Salaries and TR 2005/7"	(2005) 8 (2) Journal of Australian Taxation 351	Tregoning, Ian	Australia	circa 2005	AustLII
"Distinguishing between Income and Capital Receipts - a Search for Principle"	(1999) 2 (3) Journal of Australian Taxation 155	Flynn, Michael	Australia	circa 1999	AustLII
"Political Economy of Taxation and the Roles of the High Court, The"	(1993) 23 University of Western Australia Law Review 101	Cooper, Graeme S	Australia - Western Australia	circa 1993	AustLII
"Tax Traps in the Financial Structures of 'Resident Funded' Retirement Villages"	[1991] RevenueLawJl 3	Dirkis, Michael J	Australia	circa 1991	AustLII
"Comments"	[1981] AUMPLawAYbk 8	Abbott, CP	Australia	circa 1981	AustLII
"FCT v Westraders Pty Ltd"	(1980) 11 (4) Federal Law Review 422	Eskine, Christopher	Australia	circa 1980	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
New South Wales Land & Agency Co Ltd v Commissioner of Taxation	[1926] NSWStRp 64; (1926) 26 SR (NSW) 560; 43 WN (NSW) 168	Supreme Court of New South Wales	Australia - New South Wales	27 Aug 1926	AustLII		3
Hickman v FCT	[1922] ArgusLawRp 74; 31 CLR 232; 28 ALR 433	Argus Law Reports	Australia - Commonwealth	8 Sep 1922	AustLII		24
Commissioner of Taxation (WA) v Newman	[1921] HCA 37; (1921) 29 CLR 484; 27 ALR 341	High Court of Australia	Australia - Commonwealth	9 Sep 1921	AustLII		26