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"Devil's in the Detail: Non-Commercial Business Losses"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"TLIP: Lip Service or in Service? A Review of the Non-Commercial Loss and STS Measures Against the TLIP principles"	(2006) 21 Australian Tax Forum 387	Australian Tax Forum	Australia	circa 2006			2
"The Non Commercial Loss Restrictions: A Very Blunt Instrument for Micro Business"	(2006) 21 Australian Tax Forum 573	Australian Tax Forum	Australia	circa 2006			1
"The Non-commercial loss Provisions: A Lesson in Collateral Damage?"	(2006) 21 Australian Tax Forum 669	Australian Tax Forum	Australia	circa 2006			1
"Tax Reform: Non Commercial Losses"	(2000) 35 Taxation in Australia 160	Taxation in Australia	Australia	circa 2000			1
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
Southern Estates Pty Ltd v FCT	[1967] HCA 16; (1967) 117 CLR 481; 14 ATD 543; 41 ALJR 270; 10 AITR 525	High Court of Australia	Australia - Commonwealth	13 Dec 1967	AustLII		38
Rolls-Royce Ltd v Jeffrey (Inspector of Taxes)	[1962] 1 All ER 801; 40 Tax Cas 443		United Kingdom	circa 1962	LexisNexis		26
Peterson v FCT	[1960] HCA 72; 106 CLR 395; [1961] ALR 93; 12 ATD 224; 34 ALJR 296; (1960) 8 AITR 119	High Court of Australia	Australia - Commonwealth	14 Oct 1960	AustLII		4
Australasian Catholic Assurance Co Ltd v FCT	[1959] HCA 26; (1959) 100 CLR 502; 11 ATD 577; 33 ALJR 94	High Court of Australia	Australia - Commonwealth	28 May 1959	AustLII		33
MacKenzie v Arnold	(1952) 33 Tax Cas 363		United Kingdom	circa 1952			2
Tweddle v FCT	[1942] HCA 40; (1942) 180 CLR 1; (1942) 2 AITR 360; (1942) 7 ATD 186	High Court of Australia	Australia - Commonwealth	5 Nov 1942	AustLII		111
Ducker v Rees Roturbo Development Syndicate	(1928) 13 Tax Cas 366		United Kingdom	circa 1928			3
Vallambrosa Rubber Co Ltd v Farmer	(1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488		United Kingdom - Scotland	16 Mar 1910	BAILII		64
Californian Copper Syndicate v Harris	(1904) 5 Tax Cas 159; 6 F 894		United Kingdom	circa 1904			194
Partridge v Mallandaine	(1886) 2 Tax Cas 179		United Kingdom	circa 1886			13
Smith v Anderson	[1880] UKLawRpCh 211; [1874-1880] All ER 1121; (1880) 15 Ch D 247		United Kingdom	16 Jul 1880	CommonLII		177
Kwikspan Purlin System Pty Ltd v Commissioner of Taxation (Cth)	71 FLR 154; 15 ATR 531; 2 IPR 414		Australia	circa 1998	Legal Online / Westlaw		7