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"In Search of a Purpose to Our Tax Laws: Can we Trust the Judiciary?"     2

Law Journal Articles Referring to this Journal Article

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Rhetoric of Taxation Interpretation and The Definition Of 'Taxpayer' for the Purposes of Part IVA"	[2005] RevenueLawJl 2	Dabner, Justin	Australia	circa 2005	AustLII
"	[2005] RevenueLawJl 10	Dabner, Justin	Australia	circa 2005	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Vincent v FCT	[2002] FCA 656	Federal Court of Australia	Australia - Commonwealth	24 May 2002	AustLII		7
"Purposive Interpretation of Tax Statutes: Recent UK Decisions on Tax Avoidance Transactions"	(2002) 56 (2) Bulletin for International Fiscal Documentation 70	Bulletin for International Fiscal Documentation		circa 2002			1
"Reflections on the Relationship Between Statutory Interpretation and Tax Avoidance"	(2001) 49 Canadian Tax Journal 1	Canadian Tax Journal	Canada	circa 2001			1
"The Spin of a Coin – in Search of a Workable GAAR"	(2000) 3 Journal of Australian Taxation 232	Journal of Australian Taxation	Australia	circa 2000	Informit / LexisNexis		3
"GST Anti-Avoidance Division 165"	(1999) 2 Journal of Australian Taxation 295	Journal of Australian Taxation	Australia	circa 1999	Informit / LexisNexis		1
"The Interpretation Provisions in the New Zealand Income Tax Act 1994"	(1999) 30 Victoria University of Wellingtion Law Review 49	Victoria University of Wellingtion Law Review	New Zealand	circa 1999	HeinOnline / LexisNexis		4
"Australia ’ s General Anti-Avoidance Rule: Part IVA has Teeth, but are Some Missing?"	[1998] British Tax Review 124	British Tax Review	United Kingdom	circa 1998	Westlaw		2
"PART IVA: Seriously Flawed in Principle"	(1998) 1 Journal of Australian Taxation 57	Journal of Australian Taxation	Australia	circa 1998	AustLII		6
"Current Notes – Tax Law Re-Write: Plans for 1998/99"	[1998] British Tax Review 273	British Tax Review	United Kingdom	circa 1998	Westlaw		1
Miller v CIR	(1998) 18 NZTC 13,961		New Zealand	circa 1998	CCH New Zealand		11
"Should Tax Legislation be Written from a Principles and Purpose Point of View or a Precise and Detailed Point of View?"	[1998] British Tax Review 122	British Tax Review	United Kingdom	circa 1998	Westlaw		1
"The Illusive Interest Deduction"	(1998) 8 Canadian Current Tax 89	Canadian Current Tax	Canada	circa 1998			4
"The Complexities of Tax Simplification: Progress in Australia, New Zealand and the United Kingdom"	(1998) 14 Australian Tax Forum 29	Australian Tax Forum	Australia	circa 1998			4
"Tax Law Review Committee Report on Tax Avoidance"	[1998] British Tax Review 86	British Tax Review	United Kingdom	circa 1998	Westlaw		1
"The Ghost of the Duke of Westminster Laid to Rest in Australia?"	(1997) 45 Canadian Tax Journal 122	Canadian Tax Journal	Canada	circa 1997			4
"Principles vs Detailed Tax Drafting"	(1997) 3 New Zealand Journal of Taxation Law and Policy 176	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1997			1
"Should Tax Legislation be Written from a Principles and Purpose Point of View or a Precise and Detailed Point of View?"	(1997) 3 New Zealand Journal of Taxation Law and Policy 168	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1997			1
"The Tension Between the Westminster Principle and Abusive Tax Avoidance"	(1997) 7 Canadian Current Tax 65	Canadian Current Tax	Canada	circa 1997			4
"Spotless: Removing the Stain of Tax Avoidance in Australia"	[1997] British Tax Review 131	British Tax Review	United Kingdom	circa 1997	Westlaw		2
"The Need to Re-Write Tax Legislation"	(1997) 3 New Zealand Journal of Taxation Law and Policy 96	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1997			2
[1996] Tax Notes International 494	[1996] Tax Notes International 494	Tax Notes International	United States	circa 1996			1
[1996] Tax Notes International 603	[1996] Tax Notes International 603	Tax Notes International	United States	circa 1996			1
"Tax Law: Rules or Principles?"	[1996] British Tax Review 580	British Tax Review	United Kingdom	circa 1996	Westlaw		1
"Simplification of Tax Legislation: How are we Getting on?"	[1996] British Tax Review 601	British Tax Review	United Kingdom	circa 1996	Westlaw		1
"The Right Path to Tax Simplification"	[1996] British Tax Review 1	British Tax Review	United Kingdom	circa 1996	Westlaw		1
"An Economic Approach to Taxation Avoidance"	(1996) 2 New Zealand Journal of Taxation Law and Policy 171	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1996			5
"The Canadian General Anti-Avoidance Rule"	[1995] British Tax Review 541	British Tax Review	United Kingdom	circa 1995	Westlaw		2
"The Finance Bill Process: Scope for Reform"	[1995] British Tax Review 33	British Tax Review	United Kingdom	circa 1995	Westlaw		1
Commissioner of Inland Revenue v Alcan New Zealand Ltd	[1994] NZCA 213; [1994] 3 NZLR 439; (1994) 18 TRNZ 715	Court of Appeal of New Zealand	New Zealand	31 May 1994	NZLII		54
Pepper v Hart	[1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421	House of Lords	United Kingdom	26 Nov 1992	BAILII		959
Trevisan v Commissioner of Taxation	(1991) 29 FCR 157; (1991) 101 ALR 26; (1991) 21 ATR 1649	Federal Court of Australia	Australia	circa 1991	Legal Online / Westlaw		80
Chugg v Pacific Dunlop Ltd	[1990] HCA 41; (1990) 170 CLR 249	High Court of Australia	Australia - Commonwealth	3 Oct 1990	AustLII		272
Mills v Meeking	[1990] HCA 6; (1990) 169 CLR 214; (1990) 91 ALR 16; (1990) 64 ALJR 190; (1990) 45 A Crim R 373; (1990) 10 MVR 257	High Court of Australia	Australia - Commonwealth	27 Feb 1990	AustLII		625
Jetmaster Fireplaces Pty Ltd v Commissioner of Taxation (Cth)	(1989) 20 ATR 689		Australia	circa 1989	Legal Online / Westlaw		6
Metal Manufacturers Ltd v Lewis	(1988) 13 NSWLR 315; (1988) 13 ACLR 357; (1988) 6 ACLC 725		Australia - New South Wales	circa 1988	LexisNexis AU		86
"The General Anti-Avoidance Rule: Part 2"	(1988) 36 Canadian Tax Journal 1123	Canadian Tax Journal	Canada	circa 1988			2
"The General Anti-Avoidance Rule – Part 1"	(1988) 36 Canadian Tax Journal 831	Canadian Tax Journal	Canada	circa 1988			2
Challenge	[1986] 2 NZLR 513		New Zealand	circa 1986	LexisNexis		54
"Income Taxation – An Institution in Decay?"	(1986) 3 Australian Tax Forum 233	Australian Tax Forum	Australia	circa 1986			11
Challenge Corporation Ltd v CIR	[1986] 2 NZLR 555		New Zealand	circa 1986	LexisNexis		4
"Appellate Court Responsibilities and Tax Avoidance"	(1985) 2 Australian Tax Forum 3	Australian Tax Forum	Australia	circa 1985			11
Stubart Investments Ltd v R	[1984] 1 SCR 536; [1984] CTC 294; 84 DTC 6305	Supreme Court of Canada	Canada	circa 1984			35
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII		2063
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		346
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
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		439
Wiggins v People	93 US 465; 23 L Ed 941	United States Supreme Court	United States	1 Oct 1876	WorldLII		4