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TD 2002/24 - Income tax: what are the results for income tax purposes of entering into a 'partnership' of the type described in Taxpayer Alert TA 2002/4?

[2002] ATOTD 24

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s6, s177A, s177D, s177F
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
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
FCT v Everett	[1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 54 ALJR 196; (1980) 10 ATR 608	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII
Ruddock, Re	[1879] VicLawRp 142; (1879) 5 VLR (I) 51; 1 ALT 25		Australia - Victoria	30 Jul 1879	AustLII
Checker Taxi Cab Co Ltd v Stone SC Auckland	[1930] NZGazLawRp 12; [1930] NZLR 169; (1930) 31 GLR 137	New Zealand Gazette Law Reports	New Zealand	26 Feb 1930	NZLII
Commissioners of Inland Revenue v Williamson	(1928) 14 Tax Cas 335		United Kingdom	circa 1928
3 TR 94/8	3 TR 94/8			circa 1930

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