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"Duties General Anti-Avoidance Rules"     2

Law Journal Articles Referring to this Journal Article

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Reviewing the Discretion in Part IVA of the Income Tax Assessment Act 1936: Why the Devil is in The Lack of Detail: Part One"	(2009) 2 Journal of Applied Law and Policy 65	Wilson-Rogers, Nicole; Pinto, Dale	Australia	circa 2009	AustLII
"Resolving the Personal Services Income Dilemma in Australia: an Evaluation of Alternative Anti-Avoidance Measures"	(2007) 10 Journal of Australian Taxation 53	Pennicott, Scott	Australia	circa 2007	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Primelife (Glendale Hotel) Ply Ltd v Commissioner of State Revenue	[2004] VSC 214; 56 ATR 192	Supreme Court of Victoria	Australia - Victoria	22 Jun 2004	AustLII		2
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII		197
Spotlight Stores Pty Ltd v FCT	[2004] FCA 650; (2004) 55 ATR 745	Federal Court of Australia	Australia - Commonwealth	25 May 2004	AustLII		21
Commissioner of State Revenue v Uniqema Pty Ltd	[2004] VSCA 82; (2004) 9 VR 523; 56 ATR 19	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	18 May 2004	AustLII		30
Woolcock Street Investments Pty Ltd v CDG Pty Ltd	[2004] HCA 16; (2004) 216 CLR 515; 205 ALR 522; (2004) 78 ALJR 628; [2004] Aust Torts Reports 81-742; [2004] ANZ Conv R 193	High Court of Australia	Australia - Commonwealth	1 Apr 2004	AustLII		520
Commissioner of Taxation v Cooke	[2004] FCAFC 75; (2004) 55 ATR 183	Federal Court of Australia	Australia - Commonwealth	26 Mar 2004	AustLII		39
Vopak Terminals Australia Pty Ltd v Commissioner of State Revenue	[2004] VSCA 10; (2004) 12 VR 351; [2004] ANZ Conv R 185; (2004) 55 ATR 1	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	17 Feb 2004	AustLII		44
Puzey v FCT	[2004] FCAFC 23; (2004) 54 ATR 822	Federal Court of Australia	Australia - Commonwealth	13 Feb 2004	AustLII		3
"Structured Finance and the Operation of General Anti-Avoidance Rules"	[2004] British Tax Review 410	British Tax Review	United Kingdom	circa 2004	Westlaw		1
Commissioner of Taxation v Zoffanies Pty Ltd	[2003] FCAFC 236; (2003) 132 FCR 523; 54 ATR 280; 77 ALD 518; [2003] ATC 4,942	Federal Court of Australia	Australia - Commonwealth	24 Oct 2003	AustLII		34
Krampel Newman Partners Pty Ltd v Commissioner of Taxation (No 2)	[2003] FCA 123; (2003) 126 FCR 561; 52 ATR 239	Federal Court of Australia	Australia - Commonwealth	28 Feb 2003	AustLII		7
Commissioner of Taxation v Mochkin	[2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272	Federal Court of Australia	Australia - Commonwealth	26 Feb 2003	AustLII		37
Jones and Commissioner of Taxation	[2003] AATA 84; (2003) 52 ATR 1063	Administrative Appeals Tribunal	Australia	31 Jan 2003	AustLII		18
Electricity Supply Industry Superannuation (Qld) Ltd v Deputy Commissioner of Taxation	(2003) 199 ALR 339; 53 ATR 120		Australia	circa 2003	LexisNexis AU		3
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		106
"Duty On ‘ Things You Can ’ t See ’"	(2003) 77 (6) Law Institute Journal 74	Law Institute Journal	Australia - Victoria	circa 2003			1
Essenbourne Pty Ltd v Commissioner of Taxation	[2002] FCA 1577; (2002) 51 ATR 629	Federal Court of Australia	Australia - Commonwealth	17 Dec 2002	AustLII		36
Commissioner of State Revenue v Pioneer Concrete (Vic) Pty Ltd	[2002] HCA 43; (2002) 209 CLR 651; (2002) 192 ALR 56; (2002) 76 ALJR 1534; (2002) 23 Leg Rep 8; (2002) 54 IPR 449; [2002] AIPC 91-800; (2002) 51 ATR 108	High Court of Australia	Australia - Commonwealth	4 Oct 2002	AustLII		87
Harrington v Harrington Services Pty Ltd (in liq)	[2002] NSWSC 859; 55 NSWLR 618; (2002) 11 BPR 20,211	Supreme Court of New South Wales	Australia - New South Wales	20 Sep 2002	AustLII		10
Vincent v Commissioner of Taxation	[2002] FCAFC 291; (2002) 124 FCR 350; (2002) 193 ALR 686; 51 ATR 18	Federal Court of Australia	Australia - Commonwealth	16 Sep 2002	AustLII		76
Meredith v Commissioner of Taxation	[2002] FCAFC 271; 125 FCR 308; 192 ALR 418; 76 ALD 33; 50 ATR 528	Federal Court of Australia	Australia - Commonwealth	28 Aug 2002	AustLII		22
V872/00A v Minister for Immigration and Multicultural Affairs	[2002] FCAFC 185; (2002) 122 FCR 57; (2002) 190 ALR 268; 69 ALD 615	Federal Court of Australia	Australia - Commonwealth	18 Jun 2002	AustLII		25
Morvic Pty Ltd v Commissioner of State Revenue	(2002) 50 ATR 64		Australia	circa 2002	Legal Online / Westlaw		2
Howland-Rose v Commissioner of Taxation	[2002] FCA 246; (2002) 118 FCR 61; 49 ATR 206	Federal Court of Australia	Australia - Commonwealth	circa 2002	AustLII		31
Egan and Commissioner of Taxation	[2001] AATA 449; (2001) 47 ATR 1180	Administrative Appeals Tribunal	Australia	25 May 2001	AustLII		10
FCT v Metal Manufactures Ltd	[2001] FCA 365; (2001) 108 FCR 150; 182 ALR 98; (2001) 46 ATR 497	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		39
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		98
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation	[2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26	High Court of Australia	Australia - Commonwealth	16 Feb 2001	AustLII		246
Kizleap Pty Ltd v Chief Commissioner of Stamp Duties	(2001) 46 ATR 323		Australia	circa 2001	Legal Online / Westlaw		2
Kordan Pty Ltd v FCT	[2000] FCA 1807; (2000) 46 ATR 191	Federal Court of Australia	Australia - Commonwealth	15 Dec 2000	AustLII		45
Minister for Immigration and Multicultural Affairs v Eshetu	[1999] HCA 21; (1999) 197 CLR 611; (1999) 162 ALR 577; (1999) 73 ALJR 746; (1999) 54 ALD 289; (1999) 9 Leg Rep 17	High Court of Australia	Australia - Commonwealth	13 May 1999	AustLII		2180
"Chance Would Be a Fine Thing: Proof of Causation and Quantum in an Unpredictable World"	(1999) 23 Melbourne University Law Review 557	Melbourne University Law Review	Australia	circa 1999	AustLII		9
Royal Park Protection Group Inc v Urban Camp Melbourne Co-operative	[1998] VSC 161; (1998) 101 LGERA 381	Supreme Court of Victoria	Australia - Victoria	11 Dec 1998	AustLII		3
CPH Property Pty Ltd v Commissioner of Taxation	[1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII		37
Brisbane City Council v Bemcove Pty Ltd	[1998] QCA 278; (1998) 104 LGERA 1; [1999] QPLR 191	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	15 Sep 1998	AustLII		5
Fairey Australasia v Commissioner of Stamp Duties (SA)	[1998] SASC 7197; (1998) 72 SASR 1; 39 ATR 326	Supreme Court of South Australia	Australia - South Australia	24 Jun 1998	AustLII		2
Coles Myer Ltd v Commissioner of State Revenue (Vic)	[1998] VSC 288; [1998] 4 VR 728; (1998) 147 FLR 191; 39 ATR 163	Supreme Court of Victoria	Australia - Victoria	30 Apr 1998	AustLII		29
Chief Commissioner of Stamp Duties v Buckle	[1998] HCA 4; (1998) 192 CLR 226; (1998) 151 ALR 1; (1998) 72 ALJR 243; 37 ATR 393	High Court of Australia	Australia - Commonwealth	23 Jan 1998	AustLII		301
EIE Ocean BV v Commissioner of Stamp Duties (Qld)	[1998] 1 Qd R 36; 34 ATR 366		Australia - Queensland	circa 1998	LexisNexis AU		9
"PART IVA: Seriously Flawed in Principle"	(1998) 1 Journal of Australian Taxation 57	Journal of Australian Taxation	Australia	circa 1998	AustLII		6
Nettlefold Advertising Pty Ltd v Nettlefold Signs Pty Ltd	(1998) 90 FCR 453; 160 ALR 184; (1998) 45 IPR 393; [1999] AIPC 39,095	Federal Court of Australia	Australia	circa 1998	Legal Online / Westlaw		31
"Uncertainty Rules In Australia"	(1998) 9 (10) International Tax Review 35	International Tax Review	United Kingdom	circa 1998	HeinOnline		1
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
Grollo Nominees Pty Ltd v FCT	(1997) 73 FCR 452; (1997) 147 ALR 330; (1997) 36 ATR 424	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		16
FCT v Stokes	[1996] FCA 1128; (1996) 72 FCR 160; (1996) 141 ALR 653; (1996) 34 ATR 478	Federal Court of Australia	Australia - Commonwealth	24 Dec 1996	AustLII		46
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII		375
Minister for Immigration and Ethnic Affairs v Wu Shan Liang	[1996] HCA 6; (1996) 185 CLR 259; (1996) 136 ALR 481; (1996) 70 ALJR 568; (1996) 41 ALD 1; (1996) 9 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1996	AustLII		10756
Commissioner of State Revenue (Vic) v Bradney Pty Ltd	(1996) 34 ATR 233; 10 VAR 472		Australia - Victoria	circa 1996	Legal Online / Westlaw		16
Allders International Pty Ltd v Commissioner of State Revenue (Vic)	(1996) 186 CLR 630		Australia - Commonwealth	circa 1996	Legal Online / Westlaw		49
Enoka v Shire of Northampton	(1996) 15 WAR 483		Australia - Western Australia	circa 1996	LexisNexis AU		16
WD & HO Wills (Australia) Pty Ltd v FCT	(1996) 65 FCR 298; (1996) 32 ATR 168; 96 ATC 4,223	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		18
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		204
Re Finance Sector Union of Australia; Ex parte Financial Clinic (Vic) Pty Ltd	[1993] HCA 34; (1993) 178 CLR 352	High Court of Australia	Australia - Commonwealth	1 Jul 1993	AustLII		72
Peabody v Commissioner of Taxation	[1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32	Federal Court of Australia	Australia - Commonwealth	8 Mar 1993	AustLII		79
Kemp v Commissioner of Taxation (Cth)	[1992] FCA 478; (1992) 110 ALR 375; 24 ATR 75	Federal Court of Australia	Australia - Commonwealth	24 Sep 1992	AustLII		1
Royal Australian Nursing Federation v Private Hospitals & Nursing Homes Association of Australia	(1992) 46 IR 219			circa 1992			2
Piscitelli v District Council of East Torrens	(1992) 41 APA 391		Australia	circa 1992			3
Fletcher Panel Industries Ltd t/a Fletcher Wood Panels v Ports of Auckland Ltd HC Auckland CP206/91	[1991] NZHC 1954; [1992] 2 NZLR 231	High Court of New Zealand	New Zealand	16 Sep 1991	NZLII		6
Allina Pty Ltd v FCT	[1991] FCA 78; (1991) 28 FCR 203; (1991) 99 ALR 295; 21 ATR 1320	Federal Court of Australia	Australia - Commonwealth	15 Mar 1991	AustLII		96
United Travel Agencies Pty Ltd v Cain	(1990) 20 NSWLR 566		Australia - New South Wales	circa 1990	LexisNexis AU		18
Commissioner of Taxation v Jackson	[1990] FCA 604; (1990) 27 FCR 1; 96 ALR 586; (1990) 21 ATR 1012	Federal Court of Australia	Australia - Commonwealth	circa 1990	AustLII		51
Old Reynella Village Pty Ltd v Commissioner of Stamps (SA)	[1989] SASC 1724; (1989) 51 SASR 378; 20 ATR 1080	Supreme Court of South Australia	Australia - South Australia	1 Sep 1989	AustLII		24
One Tree Hill Borough Council v John Monk Trading Co Ltd HC Auckland CP1737/87	[1989] NZHC 502; [1990] ANZ Conv R 287	High Court of New Zealand	New Zealand	13 Jul 1989	NZLII		1
AAT Case 5219	[1989] AATA 152; (1989) 20 ATR 3777	Administrative Appeals Tribunal	Australia	23 Jun 1989	AustLII		4
John v FCT	[1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017	High Court of Australia	Australia - Commonwealth	circa 1989	AustLII		337
John v FCT	(1989) 166 CLR 477		Australia - Commonwealth	circa 1989	Legal Online / Westlaw		1
Cronulla-Sutherland Leagues Club Ltd v Commissioner of Taxation (Cth)	(1989) 20 ATR 1404		Australia	circa 1989	Legal Online / Westlaw		5
Davis v FCT	(1989) 86 ALR 195; (1989) 20 ATR 548		Australia	circa 1989	LexisNexis AU		32
Fletcher v Commissioner of Taxation	[1988] FCA 362; (1988) 19 FCR 442; (1988) 84 ALR 295; (1988) 16 ALD 280; (1988) 19 ATR 1765	Federal Court of Australia	Australia - Commonwealth	14 Oct 1988	AustLII		197
Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd	[1989] AC 398; [1988] 3 All ER 495; [1988] 3 WLR 423		United Kingdom	circa 1988	LexisNexis / Westlaw		59
"The General Anti-Avoidance Rule: Part 2"	(1988) 36 Canadian Tax Journal 1123	Canadian Tax Journal	Canada	circa 1988			2
Comptroller of Stamps v Ashwick (Vic)	[1987] HCA 60; (1987) 163 CLR 640; (1987) 76 ALR 161; (1987) 62 ALJR 22	High Court of Australia	Australia - Commonwealth	10 Dec 1987	AustLII		13
State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case	[1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459	High Court of Australia	Australia - Commonwealth	2 Sep 1987	AustLII		110
Ingram v Inland Revenue Commissioners	[1986] Ch 585; [1986] 2 WLR 598	Court of Chancery	United Kingdom	circa 1986	LexisNexis / Westlaw		9
FCT v Gulland	[1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1	High Court of Australia	Australia - Commonwealth	18 Dec 1985	AustLII		92
FCT v Suttons Motors (Chullora) Wholesale Pty Ltd	[1985] HCA 44; (1985) 157 CLR 277; 59 ALR 688; (1985) 16 ATR 567; (1985) 59 ALJR 615	High Court of Australia	Australia - Commonwealth	11 Jul 1985	AustLII		54
Rothmans of Pall Mall (Australia) Ltd v Australian Broadcasting Tribunal	[1985] FCA 91; (1985) 5 FCR 330; 58 ALR 675	Federal Court of Australia	Australia - Commonwealth	24 Mar 1985	AustLII		24
Reserve Bank of Australia v Commissioner of Pay-roll Tax (Vic)	(1985) 16 ATR 404		Australia	circa 1985	Legal Online / Westlaw		1
Kelly v FCT	(1985) 80 FLR 155; (1985) 16 ATR 478		Australia	circa 1985	Legal Online / Westlaw		16
Stubart Investments Ltd v R	(1984) 10 DLR (4th) 1		Canada	circa 1984			4
Kemtron Industries Pty Ltd v Commissioner of Stamp Duties	[1984] 1 Qd R 576; (1984) 15 ATR 627		Australia - Queensland	circa 1984	LexisNexis AU		74
Tupicoff v FCT	(1984) 4 FCR 505; (1984) 56 ALR 151; (1984) 15 ATR 1262	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw		36
Furniss v Dawson	[1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324	House of Lords	United Kingdom	9 Feb 1983	BAILII		141
"Nothing Either Good Or Bad, But Thinking Makes It So: The Mental Element In Anti-Avoidance Legislation – 1"	[1983] British Tax Review 9	British Tax Review	United Kingdom	circa 1983	Westlaw		1
R v McMahon; Ex parte Darvall	[1982] HCA 56; (1982) 151 CLR 57	High Court of Australia	Australia - Commonwealth	12 Oct 1982	AustLII		13
Meehan v Jones	[1982] HCA 52; (1982) 149 CLR 571; (1982) 42 ALR 463; (1982) 56 ALJR 813	High Court of Australia	Australia - Commonwealth	17 Sep 1982	AustLII		399
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		284
Inland Revenue Commissioners v Burmah Oil Co Ltd	(1981) 54 Tax Cas 200; [1982] SC (HL) 114	House of Lords	United Kingdom - Scotland	circa 1982			40
Swiss Bank Corporation v Lloyds Bank Ltd	[1982] AC 584; [1981] 2 All ER 449; [1981] 2 WLR 893		United Kingdom	circa 1982	LexisNexis / Westlaw		164
"Terms to be supplied by a contracting party"	(1982) 56 Australian Law Journal 77	Australian Law Journal	Australia	circa 1982	Legal Online		1
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		349
Jeffery v Commissioner of Stamps (SA)	(1980) 23 SASR 398	Supreme Court of South Australia	Australia - South Australia	circa 1980	Legal Online / Westlaw		26
Parramatta City Council v Amalgamated Television Services Pty Ltd	(1979) 38 LGRA 379		Australia	circa 1979			2
Brisbane Water County Council v Commissioner of Stamp Duties (NSW)	[1979] 1 NSWLR 320; (1979) 9 ATR 576		Australia - New South Wales	circa 1979	LexisNexis AU		14
Mullens v FCT	[1976] HCA 47; (1976) 135 CLR 290; 10 ALR 513; (1976) 6 ATR 504; 51 ALJR 82	High Court of Australia	Australia - Commonwealth	9 Sep 1976	AustLII		52
George Wimpey & Co Ltd v Inland Revenue Commissioners	[1975] 1 WLR 995		United Kingdom	circa 1975	LexisNexis / Westlaw		6
Godecke v Kirwan	[1973] HCA 38; (1973) 129 CLR 629; 1 ALR 457; (1973) 47 ALJR 543	High Court of Australia	Australia - Commonwealth	20 Sep 1973	AustLII		249
Adamson v Hayes	[1973] HCA 6; (1973) 130 CLR 276; [1972-73] ALR 1224; 47 ALJR 201	High Court of Australia	Australia - Commonwealth	9 Apr 1973	AustLII		88
Burbury v Commissioner of Stamp Duties	(1972) 3 ATR 313; [1972] Tas SR 273		Australia	circa 1972	Legal Online / Westlaw		4
Finance Facilities Pty Ltd v FCT	[1971] HCA 12; (1971) 127 CLR 106; 45 ALJR 241; 2 ATR 194	High Court of Australia	Australia - Commonwealth	12 Nov 1971	AustLII		389
Mangin v Inland Revenue Commissioners (NZ)	[1971] 2 WLR 39		United Kingdom	circa 1971	LexisNexis / Westlaw		4
Farm Products Cooperative (Tararua) Ltd v Commissioner of Inland Revenue	[1969] NZLR 874		New Zealand	circa 1969	LexisNexis		4
Peate v FCT	[1966] UKPCHCA 1; (1966) 116 CLR 38	Privy Council	Australia	17 May 1966	AustLII		17
Bova v Meli	[1965] NSWR 1052		Australia - New South Wales	circa 1965			1
W M Cory and Son Ltd v Inland Revenue Commissioners	[1965] AC 1088; (1964) 3 All ER 66		United Kingdom	circa 1965	LexisNexis / Westlaw		27
Cecil Bros Pty Ltd v FCT	[1964] HCA 82; (1964) 111 CLR 430; 12 ATD 449	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		94
Littlewoods Mail Order Stores Ltd v Inland Revenue Commissioners	[1961] Ch 597	Court of Chancery	United Kingdom	circa 1961	LexisNexis / Westlaw		4
"Legislation Against Tax Avoidance: The Australian Experience"	[1961] British Tax Review 247	British Tax Review	United Kingdom	circa 1961	Westlaw		1
Henty & Constable (Brewers) Ltd v Inland Revenue Commissioners	[1961] 1 WLR 1504		United Kingdom	circa 1961	LexisNexis / Westlaw		4
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII		188
"Attitude of the Legislature and the Courts to Tax Avoidance, The"	(1955) 18 Modern Law Review 209	Modern Law Review	United Kingdom	circa 1955	HeinOnline		6
Treasurer of Ontario v Blonde	[1947] AC 24		United Kingdom	circa 1947	LexisNexis / Westlaw		4
Commissioner of Taxes (Qld) v Camphin	[1937] HCA 30; (1937) 57 CLR 127; [1937] ALR 401; (1937) 4 ATD 315; 1 AITR 147	High Court of Australia	Australia - Commonwealth	25 Jun 1937	AustLII		74
Kimbers and Co v Inland Revenue Commissioners	[1936] 1 KB 132		United Kingdom	circa 1936	LexisNexis / Westlaw		4
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII		438
Price, Re; Tinning, Ex p	(1931) 26 Tas LR 158; 4 ABC 94		Australia - Tasmania	18 Sep 1931	AustLII		15
Wallace v Love	[1922] ArgusLawRp 91; (1922) 31 CLR 156; 28 ALR 405; 44 ALT 82	Argus Law Reports	Australia	1 Nov 1922	AustLII		33
Brown v Warragul Shire	[1922] ArgusLawRp 76; [1922] VicLawRp 63; [1922] VLR 783; (1922) 28 ALR 353; 41 FLR 307; 44 ALT 55; 10 ATR 525	Argus Law Reports	Australia	13 Sep 1922	AustLII		6
Deputy FCT v Purcell	[1921] HCA 59; (1921) 29 CLR 464; 27 ALR 362	High Court of Australia	Australia - Commonwealth	12 Aug 1921	AustLII		46
Holliday v Lockwood	[1917] 2 Ch 47	Court of Chancery	United Kingdom	circa 1917	LexisNexis / Westlaw		12
Hough v Ah Sam	[1912] HCA 78; 138 CLR 210; 52 ALJR 367	High Court of Australia	Australia - Commonwealth	8 Nov 1912	AustLII		121
Minister of Stamps v Townend	[1909] UKLawRpAC 41; [1909] AC 633		United Kingdom	23 Jul 1909	CommonLII		10
Goulburn valley Butter Factory Co Proprietary Linited v The Bank of New South Wales	[1900] VicLawRp 111; (1900) 26 VLR 351		Australia - Victoria	11 Oct 1900	AustLII		1
Thomas, In re; Weatherall v Thomas	[1900] UKLawRpCh 7; [1900] 1 Ch 319	Court of Chancery	United Kingdom	17 Jan 1900	CommonLII		3
Burlinson v Hall	(1884) 12 QB 347		United Kingdom	circa 1884	LexisNexis / Westlaw		1
Sevenoaks, Maidstone & Tunbridge Railway Co v London, Chatham & Dover Railway Co	[1879] UKLawRpCh 128; (1879) 11 Ch D 625	Court of Chancery	United Kingdom	27 Mar 1879	CommonLII		20
FCT v MacArthur	53 ATR 636		Australia	circa 2001	Legal Online / Westlaw		1
Campbells Hardware Pty Ltd v Commissioner of Stamp Duties (Qld)	40 ATR 1		Australia	circa 2001	Legal Online / Westlaw		1
Re Clough Engineering Ltd and Deputy Commissioner of Taxation (Cth)	35 ATR 1164		Australia	circa 2001	Legal Online / Westlaw		2
CC (NSW) Pty Ltd (in liq) v FCT	34 ATR 604		Australia	circa 2001	Legal Online / Westlaw		2
Osborne v FCT	30 ATR 464		Australia	circa 2001	Legal Online / Westlaw		2
Peko-Wallsend Operations Ltd v Commissioner of State Taxation (WA)	20 ATR 823		Australia	circa 2001	Legal Online / Westlaw		2
State Taxation, Commissioner of (WA) v Linton	8 ATR 526		Australia	circa 2001	Legal Online / Westlaw		2
Dunn v Shapowloff	2 NSWLR 235; (1978) 3 ACLR 775		Australia - New South Wales	circa 2001	LexisNexis AU		90