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| Legislation Name | Provision |
| Income Tax Assessment Act 1997 (Cth) | s11.5 |
| Interpretation Act 1978 (NT) |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| 133 Journal of The Australasian Tax Teachers Association 2009 | 133 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
 1 |
| 121 Journal of The Australasian Tax Teachers Association 2009 | 121 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 122 Journal of The Australasian Tax Teachers Association 2009 | 122 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 123 Journal of The Australasian Tax Teachers Association 2009 | 123 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 124 Journal of The Australasian Tax Teachers Association 2009 | 124 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 125 Journal of The Australasian Tax Teachers Association 2009 | 125 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 126 Journal of The Australasian Tax Teachers Association 2009 | 126 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 127 Journal of The Australasian Tax Teachers Association 2009 | 127 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 128 Journal of The Australasian Tax Teachers Association 2009 | 128 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 129 Journal of The Australasian Tax Teachers Association 2009 | 129 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 130 Journal of The Australasian Tax Teachers Association 2009 | 130 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 131 Journal of The Australasian Tax Teachers Association 2009 | 131 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 132 Journal of The Australasian Tax Teachers Association 2009 | 132 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 134 Journal of The Australasian Tax Teachers Association 2009 | 134 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 135 Journal of The Australasian Tax Teachers Association 2009 | 135 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 136 Journal of The Australasian Tax Teachers Association 2009 | 136 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 137 Journal of The Australasian Tax Teachers Association 2009 | 137 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 138 Journal of The Australasian Tax Teachers Association 2009 | 138 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 139 Journal of The Australasian Tax Teachers Association 2009 | 139 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 140 Journal of The Australasian Tax Teachers Association 2009 | 140 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 141 Journal of The Australasian Tax Teachers Association 2009 | 141 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 142 Journal of The Australasian Tax Teachers Association 2009 | 142 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 143 Journal of The Australasian Tax Teachers Association 2009 | 143 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 144 Journal of The Australasian Tax Teachers Association 2009 | 144 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 145 Journal of The Australasian Tax Teachers Association 2009 | 145 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 146 Journal of The Australasian Tax Teachers Association 2009 | 146 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 147 Journal of The Australasian Tax Teachers Association 2009 | 147 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 148 Journal of The Australasian Tax Teachers Association 2009 | 148 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 149 Journal of The Australasian Tax Teachers Association 2009 | 149 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 150 Journal of The Australasian Tax Teachers Association 2009 | 150 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 151 Journal of The Australasian Tax Teachers Association 2009 | 151 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 152 Journal of The Australasian Tax Teachers Association 2009 | 152 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| 153 Journal of The Australasian Tax Teachers Association 2009 | 153 Journal of The Australasian Tax Teachers Association 2009 | Journal of The Australasian Tax Teachers Association | Australia | circa 2009 | AustLII |
|
1 |
| "Fact or fiction? A sustainable tax transparent form for closely held businesses in Australia" | (2009) 24 (3) Australian Tax Forum 375 | Australian Tax Forum | Australia | circa 2009 |
|
1 |
|
| "s LAQC Regime Required?" | (2008) 14 New Zealand Journal of Taxation Law and Policy 67 | New Zealand Journal of Taxation Law and Policy | New Zealand | circa 2008 |
|
1 |
|
| My Losses: Are the Loss Restriction Rules Applying to Australia's Tax Transparent Companies Adequate?' | (2008) 23 (2) Australian Tax Forum 125 | Australian Tax Forum | Australia | circa 2008 |
|
2 |
|
| "Global SME tax policy conundrum" |
|
Australian Tax Forum | Australia | circa 2008 |
|
1 |
|
| "The Australian Small Business Tax Concessions — Public Choice, Public Interest or Public Folly?" |
|
Australian Tax Forum | Australia | circa 2006 |
|
4  |
|
| "An Old Tax Is A Simple Tax: A Back To The Future Suggestion For The Simplification Of Australian Corporate-Shareholder Taxation" | (2006) 2 Journal of The Australasian Tax Teachers Association 30 | Journal of The Australasian Tax Teachers Association | Australia | circa 2006 | AustLII |
|
1 |
| "Treasury creates a monster Australia, beware the hybrid entity!" |
|
Revenue Law Journal | Australia | circa 2006 | Informit |
|
1 |
| "Are transparent companies the way of the future for Australia?" |
|
Australian Tax Review | Australia | circa 2006 | Legal Online / Informit |
|
2 |
| Feetum v Levy |
[2005] EWCA Civ 1601; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 20 Dec 2005 | BAILII |
|
7 |
| "Is the New Zealand Qualifying Co regime achieving its original objectives?" | (2005) 11 (2) New Zealand Journal of Taxation Law and Policy 185 | New Zealand Journal of Taxation Law and Policy | New Zealand | circa 2005 |
|
1 |
|
| "The Silent LLC Revolution - The Social Cost of Academic Neglect" |
|
Creighton Law Review | United States | circa 2004 | HeinOnline / LexisNexis |
|
1 |
| (2001) 16 Australian Tax Forum 33 |
|
Australian Tax Forum | Australia | circa 2001 |
|
2 |
|
| "Internationalization and Changes in Tax Policy in OECD Countries: The Importance of Domestic Veto Players" | (1998) 31 (3) Comparative Political Studies 321 | Comparative Political Studies | circa 1998 |
1 |
|||
| "The Ltd Liability Co and the Search for a Bright Line Between Corporations and Partnerships" |
|
Wake Forest Law Review | United States | circa 1997 | HeinOnline / LexisNexis |
|
1 |
| "Small Businesses and the Corporate Form: Burden or Privilege" |
|
Modern Law Review | United Kingdom | circa 1994 | HeinOnline |
|
3 |
| "The Taxation of Closely-Held Companies: Concepts, Legislation and Problems in New Zealand" |
|
Australian Tax Forum | Australia | circa 1992 |
|
2 |
|
| "Corporate Ideal" |
|
Tax Law Review | United States | circa 1992 | HeinOnline / Westlaw |
|
1 |
| "Report on the Comparision of S Corporations and Partnerships: Part I" |
|
Tax Lawyer | United States | circa 1991 | HeinOnline |
|
2 |
| "Report on the Comparision of S Corporations and Partnerships: Part II" |
|
Tax Lawyer | United States | circa 1991 | HeinOnline |
|
2 |
| Case L28 v Commissioner of Inland Revenue |
[1989] NZTRA 38; |
New Zealand Taxation Review Authority | New Zealand | 21 Feb 1989 | NZLII |
|
1 |
| 183 Irc 1986 | 183 IRC 1986 | Industrial Relations Court of Australia | Australia | circa 1986 | AustLII |
|
1 |
| 70 Irc 1986 | 70 IRC 1986 | Industrial Relations Court of Australia | Australia | circa 1986 | AustLII |
|
1 |
| 91 Irc 1986 | 91 IRC 1986 | Industrial Relations Court of Australia | Australia | circa 1986 | AustLII |
|
1 |
| 92 Irc 1986 | 92 IRC 1986 | Industrial Relations Court of Australia | Australia | circa 1986 | AustLII |
|
1 |
| 97 Irc 1986 | 97 IRC 1986 | Industrial Relations Court of Australia | Australia | circa 1986 | AustLII |
|
1 |
| 132 Irc 1986 | 132 IRC 1986 | Industrial Relations Court of Australia | Australia | circa 1986 | AustLII |
|
1 |
| 108 Irc 1986 | 108 IRC 1986 | Industrial Relations Court of Australia | Australia | circa 1986 | AustLII |
|
1 |
| [2010] Irc 1986 | [2010] IRC 1986 | Industrial Relations Court of Australia | Australia | circa 1986 | AustLII |
|
1 |
| 100 Irc 1986 | 100 IRC 1986 | Industrial Relations Court of Australia | Australia | circa 1986 | AustLII |
|
1 |
| 175 Irc 1986 | 175 IRC 1986 | Industrial Relations Court of Australia | Australia | circa 1986 | AustLII |
|
1 |
| 181 Irc 1986 | 181 IRC 1986 | Industrial Relations Court of Australia | Australia | circa 1986 | AustLII |
|
1 |
| "International Implications of Imputation, Australian" | (1985) 2 (4) Australian Tax Forum 452 | Australian Tax Forum | Australia | circa 1985 |
|
1 |
|
| "Alternative Forms of Corporation Tax" |
|
Australian Tax Forum | Australia | circa 1984 |
|
1 |
|
| [1977-1] CB 263 |
|
circa 1977 |
1 |
||||
| [1959-1] CB 225 |
|
circa 1959 |
3 |
||||
| McDougall v Smith |
|
United Kingdom | circa 1984 |
|
1 |