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"Domesticating Tax Reform: The Family in Australian Tax and Transfer Law"   flag  5

(1999) 21 Sydney Law Review 453
Stewart, Miranda
Sydney Law Review
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Why We Use Private Trusts in Australia: The Income Tax Dimension Explained" (2019) 41 Sydney Law Review 217 Evans, Alex C Australia circa 2019 AustLII flag
"The Recognition of Lesbian and Gay Families in Australian Law: Part 1 Couples" (2006) 34 Federal Law Review 1 Millbank, J Australia circa 2006 AustLII flag 2
"Are You Two Interdependent - Family, Property and Same-Sex Couples in Australia's Superannuation Regime" (2006) 28 Sydney Law Review 437 Stewart, Miranda Australia circa 2006 AustLII flag 2
"Commissioner of Taxation v Payne - Deductibility of Travel Expenses: Is Australia Moving from Global to a Schedular Income Tax" (2001) 25 Melbourne University Law Review 495 Stewart, Miranda Australia circa 2001 AustLII flag 1
"Law Reform by Frozen Chook: Family Law Reform for the New Millenium" (2000) 24 Melbourne University Law Review 737 Graycar, R Australia circa 2000 AustLII flag 6

Legislation Cited

Legislation Name Provision
Social Security (Family Payment) Amendment Bill 1992 (Cth)
A New Tax System (Family Assistance) Act 1999 (Cth)
A New Tax System (Family Assistance) (Administration) Act 1999 (Cth)
Child Care Act 1972 (Cth)
Child Support (Assessment) Act 1989 (Cth) s4, s5
Family Law Act 1975 (Cth) s43
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Income Tax Rates Act 1986 (Cth)
Marriage Act 1961 (Cth) s46
Medicare Levy Act 1986 (Cth)
Sex Discrimination Act 1984 (Cth)
Childcare Payments Act 1997 (Cth)
Childcare Rebate Act 1993 (Cth)
Income Tax Assessment Act 1915 (Cth)
Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 (Cth)
De Facto Relationships Act 1984 (NSW)
Property (Relationships) Legislation Amendment Act 1999 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[1999] Ch 25 [1999] Ch 25 Court of Chancery United Kingdom circa 1999 LexisNexis / Westlaw flag 1
Garcia v National Australia Bank Ltd [1998] HCA 48; (1998) 194 CLR 395; (1998) 155 ALR 614; (1998) 72 ALJR 1243; (1998) 23 Fam LR 575; (1998) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 6 Aug 1998 AustLII flag 540
"If Australian Law Opened its Eyes to Lesbian and Gay Families, What Would it See?" (1998) 12 Australian Feminist Law Journal 99 Australian Feminist Law Journal Australia circa 1998 HeinOnline / Informit flag 1
(1996) 36 Santa Clara Law Review 287 (1996) 36 Santa Clara Law Review 287 Santa Clara Law Review United States circa 1996 HeinOnline / LexisNexis flag 1
"Taxing Housework" (1996) 84 Georgetown Law Journal 1571 Georgetown Law Journal United States circa 1996 HeinOnline / LexisNexis flag 1
W v G (1996) 20 Fam LR 49 Australia circa 1996 LexisNexis AU flag 30
Re Brown and Commissioner for Superannuation [1995] AATA 130; (1995) 38 ALD 344; (1995) 21 AAR 378 Administrative Appeals Tribunal Australia 15 May 1995 AustLII flag 11
"Sex, Tax and the Charter: A Review of Thibaudeau v Canada" (1995) 11 Review of Constitutional Studies 221 Review of Constitutional Studies Canada circa 1995 flag 1
"Permissible Discrimination: Sex Discrimination Under the Social Security Act" (1995) 20 AltLJ 117 Alternative Law Journal Australia circa 1995 AustLII flag 1
[1995] LIC 52 [1995] LIC 52 Australia circa 1995 flag 1
"Taxation in Ten Industrialized Countries over the Last Decade: An Overview" (1995) 10 Tax Notes International 512 Tax Notes International United States circa 1995 flag 1
Liedig v Commissioner of Taxation [1994] FCA 1058; (1994) 50 FCR 461; (1994) 121 ALR 561; (1994) 28 ATR 141 Federal Court of Australia Australia - Commonwealth 4 May 1994 AustLII flag 46
'Vyg' and Secretary To the Department of Social Security [1993] AATA 189; (1993) 31 ALD 371 Administrative Appeals Tribunal Australia 22 Jun 1993 AustLII flag 2
Anderson & Department of Social Security, Re [1993] AATA 172; (1993) 74 SSR 1074; (1993) 31 ALD 155 Administrative Appeals Tribunal Australia 4 Jun 1993 AustLII flag 17
"Aboriginal Family Issues" (1993) 35 Family Matters 51 Family Matters Australia circa 1993 Informit flag 1
"Love, Money and the IRS: Family, Income-Sharing and the Joint Income Tax Return" (1993) 45 Hastings Law Journal 63 Hastings Law Journal United States circa 1993 HeinOnline / LexisNexis flag 4
"Paradise Lost, Paradox Revisited: The Implications of Familial Ideology for Feminist, Lesbian, and Gay Engagement to Law" (1993) 31 (3) Osgoode Hall Law Journal 589 Osgoode Hall Law Journal Canada circa 1993 HeinOnline / LexisNexis flag 1
"Hey Girls, Have We Got a Super Deal for You: Reform of Superannuation and Matrimonial Property" [1993] Australian Journal of Family Law 104 Australian Journal of Family Law Australia circa 1993 LexisNexis AU flag 2
Re Commissioner of Taxation v John Thomas Rippon [1992] FCA 487; 24 ATR 119 Federal Court of Australia Australia - Commonwealth 29 Sep 1992 AustLII flag 1
Rippon , J T v Commissioner of Taxation [1992] FCA 199; 23 ATR 209 Federal Court of Australia Australia - Commonwealth 11 May 1992 AustLII flag 7
"From Difference to Sameness - Law and Women's Work" (1991-1992) 18 Melbourne University Law Review 768 Melbourne University Law Review Australia circa 1992 AustLII flag 11
R v l [1991] HCA 48; (1991) 174 CLR 379; [1991] FLC 92-266; 103 ALR 577; 15 Fam LR 122; 66 ALJR 36 High Court of Australia Australia - Commonwealth 3 Dec 1991 AustLII flag 90
Re Secretary, Department of Social Security and Villani [1990] AATA 68; (1990) 11 AAR 390; (1990) 20 ALD 49 Administrative Appeals Tribunal Australia 29 Mar 1990 AustLII flag 28
Re Vyg and DSS (1990) 15 Legal Service Bulletin 44 Legal Service Bulletin Australia circa 1990 HeinOnline flag 2
Re H and DSS (1989) 17 ALD 639 Australia circa 1989 LexisNexis AU flag 1
"Family Law and Social Security in Australia: The Child Support Connection" (1989) 1 Australian Journal of Family Law 70 Australian Journal of Family Law Australia circa 1989 LexisNexis AU flag 1
"Child Support Scheme - Who Is Reaping the Benefits, The" (1988) 13 Legal Service Bulletin 16 Legal Service Bulletin Australia circa 1988 HeinOnline flag 1
VT85/1373 and Commissioner of Taxation [1987] AATA 851; 18 ATR 4045 Administrative Appeals Tribunal Australia 25 Nov 1987 AustLII flag 1
Re Spencer and Secretary, Department of Social Security (1987) 13 ALD 497 Australia circa 1987 LexisNexis AU flag 24
"Other Spending Program, The" (1985) 10 Legal Service Bulletin 63 Legal Service Bulletin Australia circa 1985 HeinOnline flag 2
"Tax Reform and the Tax Unit" [1984] Australian Tax Forum 467 Australian Tax Forum Australia circa 1984 flag 1
Martin v FCT (1984) 2 FCR 260; (1984) 15 ATR 808 Federal Court of Australia Australia circa 1984 Legal Online / Westlaw flag 15
Lambe v Director-General of Social Services [1981] FCA 171; (1981) 57 FLR 262; (1981) 38 ALR 405; (1981) 4 ALD 362; (1981) 3 ALN N72; (1981) 1 SSR 5 Federal Court of Australia Australia - Commonwealth 3 Nov 1981 AustLII flag 218
FCT v Forsyth [1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340 High Court of Australia Australia - Commonwealth 1 Apr 1981 AustLII flag 97
FCT v Everett [1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196 High Court of Australia Australia - Commonwealth 27 Feb 1980 AustLII flag 195
FCT v Faichney [1972] HCA 67; (1972) 129 CLR 38; 47 ALJR 35; 3 ATR 435 High Court of Australia Australia - Commonwealth 15 Dec 1972 AustLII flag 73
Lodge v FCT [1972] HCA 49; (1972) 128 CLR 171; 3 ATR 254; 46 ALJR 575 High Court of Australia Australia - Commonwealth 16 Oct 1972 AustLII flag 108
FCT v Hatchett [1971] HCA 47; (1971) 125 CLR 494; (1971) 45 ALJR 565; 2 ATR 557 High Court of Australia Australia - Commonwealth 22 Oct 1971 AustLII flag 127
Shepherd v FCT [1965] HCA 70; (1965) 113 CLR 385; [1966] ALR 969; 39 ALJR 351; 14 ATD 127; (1965) 9 AITR 739 High Court of Australia Australia - Commonwealth 17 Dec 1965 AustLII flag 94
"Section 260: a critical examination" (1964) 38 Australian Law Journal 237 Australian Law Journal Australia circa 1964 Legal Online flag 2
Norman v FCT [1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85 High Court of Australia Australia - Commonwealth 25 Jul 1963 AustLII flag 304
"Arrangements to avoid income tax: a consideration of the effect of Newton's Case" (1958) 32 Australian Law Journal 109 Australian Law Journal Australia circa 1958 Legal Online flag 2
Newton v Commissioner of Taxation (1958) 32 ALJR 187 Australia circa 1958 flag 1
(1955) 5 CTBR (NS) Case 50 (1955) 5 CTBR (NS) Case 50 Australia circa 1955 flag 4
Deputy FCT v Purcell [1921] HCA 59; (1921) 29 CLR 464; 27 ALR 362 High Court of Australia Australia - Commonwealth 12 Aug 1921 AustLII flag 47
Willmann v Petersen [1904] HCA 32; 2 CLR 1 High Court of Australia Australia - Commonwealth 28 Oct 1904 AustLII flag 17
Peate v FCT 9 AITR 3 Australia circa 1904 flag 2

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