TR 2001/14 - Income tax: Division 35 - non-commercial business losses

[2001] ATOTR TR2001/14

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Bankruptcy Act 1966 (Cth)	s35, s55, s74
Copyright Act 1968 (Cth)	s1, s10, s20, s35, s55, s70
Income Tax Assessment Act 1997 (Cth)	s3.5, s4.5, s5.5
Taxation Administration Act 1953 (Cth)
New Business Tax System (Capital Allowances-Transitional and Consequential) Act 2001 (Cth)
Tax Laws Amendment (2006 Measures No.1) Act 2006 (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	46
Data Access Corporation v Powerflex Services Pty Ltd	[1999] HCA 49; (1999) 202 CLR 1; 166 ALR 228; (1998) 20 Leg Rep 8; [1999] AIPC 91-514; (1999) 45 IPR 353; (1999) 73 ALJR 1435	High Court of Australia	Australia - Commonwealth	30 Sep 1999	AustLII	86
Murray Goulburn Co-operative Co Ltd v FCT	(1999) 42 ATR 34		Australia	circa 1999	Legal Online / Westlaw	2
Esso Australia Resources Ltd v Commissioner of Taxation	[1998] FCA 851; (1998) 84 FCR 541; 146 ALR 293; (1998) 39 ATR 394	Federal Court of Australia	Australia - Commonwealth	22 Jul 1998	AustLII	34
Commissioner of Taxation v Murry	[1998] HCA 42; (1998) 155 ALR 67; (1998) 72 ALJR 1065; 39 ATR 129; (1998) 193 CLR 605	High Court of Australia	Australia - Commonwealth	16 Jun 1998	AustLII	82
Employment, Education, Training & Youth Affairs, Department of v Barrett	[1998] FCA 384; (1998) 82 FCR 524; (1998) 82 FLR 524; (1998) 52 ALD 499; (1998) 27 AAR 291; (1998) 3 SSR 38	Federal Court of Australia	Australia - Commonwealth	15 Apr 1998	AustLII	10
Esso Australia Resources Ltd v FCT	(1997) 144 ALR 458; (1997) 36 ATR 65		Australia	circa 1997	LexisNexis AU	9
Pty Ltd v Dudley's Corner Pty Ltd	(1995) 6 BPR 14,134		Australia	circa 1995		4
Secretary, Department of Foreign Affairs and Trade v Boswell	[1992] FCA 467; (1992) 36 FCR 367; 108 ALR 77; 8 ACSR 574; (1992) 10 ACLC 1583; (1992) 28 ALD 151	Federal Court of Australia	Australia - Commonwealth	22 Sep 1992	AustLII	19
Goodman Fielder Wattie Ltd v Commissioner of Taxation	[1991] FCA 206; (1991) 29 FCR 376	Federal Court of Australia	Australia - Commonwealth	22 May 1991	AustLII	55
Kelly v Kelly	(1990) 92 ALR 74; (1990) 64 ALJR 234		Australia	circa 1990	LexisNexis AU	48
Allied Mills Industries Pty Ltd v Commissioner of Taxation	[1989] FCA 135; 20 FCR 288; 93 ALR 157; (1989) 20 ATR 457	Federal Court of Australia	Australia - Commonwealth	27 Apr 1989	AustLII	52
Allied Mills Industries Pty Ltd v Commissioner of Taxation (Cth)	83 ALR 368; (1988) 19 ATR 1724		Australia	circa 1988	LexisNexis AU	4
Calkin v Commisioner of Inland Revenue CA69/83	[1984] NZCA 18; [1984] 1 NZLR 440; (1984) 7 TRNZ 100; (1984) 6 NZTC 61,781	Court of Appeal of New Zealand	New Zealand	10 May 1984	NZLII	36
Deputy Commissioner of Taxation v Stewart	[1984] HCA 11; (1984) 154 CLR 385; (1984) 52 ALR 253; (1984) 58 ALJR 191; (1984) 15 ATR 387	High Court of Australia	Australia - Commonwealth	15 Mar 1984	AustLII	74
Whitfords Beach Pty Ltd v Commissioner of Taxation	[1983] FCA 97; (1983) 67 FLR 151; (1983) 14 ATR 247	Federal Court of Australia	Australia - Commonwealth	25 May 1983	AustLII	8
O ’ Brien v Komesaroff	[1982] HCA 33; (1982) 150 CLR 310; 41 ALR 255; 56 ALJR 681	High Court of Australia	Australia - Commonwealth	21 May 1982	AustLII	716
Hope v Bathurst City Council	[1980] HCA 16; (1980) 144 CLR 1; 29 ALR 577; (1980) 12 ATR 231; (1980) 54 ALJR 345; (1980) 41 LGRA 262	High Court of Australia	Australia - Commonwealth	20 Jun 1980	AustLII	1111
Inglis v FCT	[1979] FCA 106; (1979) 40 CLR 191; 28 ALR 425; (1979) 40 FLR 191; (1979) 10 ATR 493	Federal Court of Australia	Australia - Commonwealth	20 Dec 1979	AustLII	49
Ferguson v FCT	[1979] FCA 29; (1979) 37 FLR 310; (1979) 26 ALR 307; (1979) 9 ATR 873; 79 ATC 4,261	Federal Court of Australia	Australia - Commonwealth	12 Jun 1979	AustLII	148
Goodfellow v FCT	(1977) 13 ALR 203; (1977) 51 ALJR 437; 77 ATC 4,086; 7 ATR 265		Australia	circa 1977	LexisNexis AU	23
Harvey v Harvey	[1970] HCA 11; (1970) 120 CLR 529; [1970] ALR 931; 44 ALJR 159	High Court of Australia	Australia - Commonwealth	21 Apr 1970	AustLII	34
Tooheys Ltd v Commissioner of Stamp Duties (NSW)	[1961] HCA 35; (1961) 105 CLR 602; [1962] ALR 195; 35 ALJR 109	High Court of Australia	Australia - Commonwealth	13 Jun 1961	AustLII	155
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
Robinson v Ashton; Ashton v Robinson	[1875] UKLawRpEq 71; (1875) LR 20 Eq 25		United Kingdom	20 Apr 1875	CommonLII	16

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