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"Historical Development of Australia's International Taxation Rules"   flag  1

(1993-1994) 19 Melbourne University Law Review 793
Azzi, John
Melbourne University Law Review
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Spotless: A Lesson in Form and Substance but not in Substance over Form" [1998] RevenueLawJl 7 Azzi, John Australia circa 1998 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Amendment (Foreign Investment) Bill 1992 (Cth)
Taxation Laws Amendment Bill (No 2) 1991 (Cth)
Taxation Laws Amendment Bill (No 6) 1990 (Cth)
Taxation Laws Amendment (Foreign Income) Bill 1990 (Cth)
Banking Act 1959 (Cth)
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)
Income Tax Assessment Act 1915 (Cth)
Income Tax Assessment Act 1922 (Cth)
Income Tax Assessment Act 1941 (Cth)
Income Tax Assessment Act 1947 (Cth)
Income Tax (International Agreements) Amendment Act 1983 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Policy Considerations in the Taxation of Foreign Source Income" (1993) 47 Bulletin for International Fiscal Documentation 547 Bulletin for International Fiscal Documentation circa 1993 1
"Foreign Treaties: Schizophrenia Rules" (1991) 25 Taxation in Australia 724 Taxation in Australia Australia circa 1991 flag 1
"Controlling Abusive Tax Shelters" (1985) 2 Australian Tax Forum 53 Australian Tax Forum Australia circa 1985 flag 2
"An Historical Review of the Development of Income Tax in Australia" (1984) 18 Taxation in Australia 666 Taxation in Australia Australia circa 1984 flag 1
"International Transactions in Tax Practice" [1979] Australian Tax Review 8 Australian Tax Review Australia circa 1979 Legal Online / Informit flag 1
Trust v Commissioner of Taxation (Cth) (1974) 4 ATR 75 Australia circa 1974 Legal Online / Westlaw flag 9
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 76
"Jurisdiction to Tax and International Income" (1962) 17 Tax Law Review 431 Tax Law Review United States circa 1962 HeinOnline / Westlaw flag 1
South Australia v The Commonwealth (1942) 2 AITR 273 Australia circa 1942 flag 1
[1897] AC 22 [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1

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