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"Part IVA: Post Spotless"     2

Law Journal Articles Referring to this Journal Article

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
"The Spin of a Coin - in Search of a Workable GAAR"	(2000) 3 (3) Journal of Australian Taxation 232	Dabner, Justin	Australia	circa 2000	AustLII
"The GST General Anti-Avoidance Provisions - Part IVA with a GST Twist?"	(2000) 3 Journal of Australian Taxation 35	Barkoczy, Stephen	Australia	circa 2000	AustLII		2

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
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
CIR v Willoughby	[1997] 4 All ER 65		United Kingdom	circa 1997	LexisNexis		3
Commissioner of Taxation v Spotless Services Ltd	(1995) 62 FCR 244; (1995) 133 ALR 165; (1995) 32 ATR 309	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw		19
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw		73
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
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		347
Bailey v FCT	[1977] HCA 11; (1977) 136 CLR 214; 13 ALR 41; (1977) 7 ATR 251; 51 ALJR 429	High Court of Australia	Australia - Commonwealth	4 Mar 1977	AustLII		205
Xco Pty Ltd v FCT	[1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461	High Court of Australia	Australia - Commonwealth	25 Aug 1971	AustLII		63
Inland Revenue Commissioners v Brebner	[1967] 2 AC 18; [1967] 1 All ER 779		United Kingdom	circa 1967	LexisNexis / Westlaw		47
(1964) 111 CLR 443	(1964) 111 CLR 443		Australia - Commonwealth	circa 1964	Legal Online / Westlaw		73
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII		185
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
Jaques v FCT	[1923] HCA 70; (1924) 34 CLR 328; 31 ALR 61	High Court of Australia	Australia - Commonwealth	10 Jun 1924	AustLII		47
FCT v Peabody	181 CLR 359		Australia - Commonwealth		Legal Online / Westlaw		198
Dunn v Shapowloff	2 NSWLR 235; (1978) 3 ACLR 775		Australia - New South Wales	circa 1981	LexisNexis AU		91