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Commissioner of Taxation v Walsh, Peter Joseph

Commissioner of Taxation v Walsh, Peter Joseph

Case [1983] FCA 140

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AGLC: Commissioner of Taxation v Walsh, Peter Joseph & Anor [1983] FCA 140 ((1983) 69 FLR 240)
Case: [1983] FCA 140
Decision Date: 05 JULY 1983

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Orders

Orders of the court

1. Appeal dismissed

2. Appellant to pay respondent's costs.

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Citations

Commissioner of Taxation v Walsh, Peter Joseph & Anor [1983] FCA 140 ((1983) 69 FLR 240)

Cases Citing This Decision

Cases Cited

Statutory Material Cited

Livingstone v Commissioner for Children and Young People and Child Guardian [2014] QCAT 644
Citation 1

…FCT v. Everett (1979-1980) 143 C.L.R. 440 (Everett) offers assistance on some aspects of this matter. The majority of that court point out that a partner has no title to any specific property owned by the partnership, but a beneficial interest in its assets - in each and every asset and a right to a…
Federal Commissioner of Taxation v Everett [1980] HCA 6
Citation 2

…e in extinguishment of its interest in the partnership. Section 94 therefore did not apply to the income (Federal Commissioner of Taxation v. Everett (1980) 143 CLR 440).…
Canny Gabriel Castle Jackson Advertising Pty Ltd v Volume Sales (Finance) Pty Ltd [1974] HCA 22
Citation 3

…2. Where a trustee, who is a partner in a partnership, does not have the real and effective control and disposal of his share in the net income of the partnership or of a part of that share, the section applies to what is termed the 'uncontrolled partnership income', that is the amount over which th…
Tickle Industries Pty Ltd v Hann [1974] HCA 5
Citation 4

…Like others, I have found difficulty with the expression "income of a particular class". Since undefined, it is arguable, as counsel contended, to regard the phrase as a reference to something which, in the end, the draftsman failed to define. Even so, if possible an effect should be given to the se…
Robert Coldstream Partnership v Federal Commissioner of Taxation [1943] HCA 33
Citation 5

…Under the former s.94, repealed by Act No. 110 of 1964, a partnership was itself liable to tax where it was so constituted or controlled, or its operations were so conducted, that any partner did not have the real and effective control and disposal of his share of the net income of the partnership. …
Bakewell v Deputy Federal Commissioner of Taxation (SA) [1937] HCA 11
Citation 6

…2. Where a trustee, who is a partner in a partnership, does not have the real and effective control and disposal of his share in the net income of the partnership or of a part of that share, the section applies to what is termed the 'uncontrolled partnership income', that is the amount over which th…
Howey v Federal Commissioner of Taxation [1930] HCA 45
Citation 7

…In Everett's Case, supra, a partner in a firm of solicitors assigned to his wife for valuable consideration a proportion of his share in the partnership including his right to a share in the profits. A majority of the High Court (Barwick CJ, Stephen, Mason and Wilson JJ) held that the assignment cre…

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