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"Reviewing the Discretion in Part IVA of the Income Tax Assessment Act 1936: Why the Devil is in The Lack of Detail: Part One"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Princi v FCT	[2008] FCA 441; (2008) 47 AAR 435; [2008] ATC 20-016; 68 ATR 938	Federal Court of Australia	Australia - Commonwealth	4 Apr 2008	AustLII		2
"Coming out of the Dark?:The Uncertainties that Remain in Respect of Part IVA: How does Recent Tax Office Guidance Help?"	(2006) 4 E-Journal of Tax Research 25	E-Journal of Tax Research	Australia	circa 2006	AustLII		1
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		193
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Journal of Australian Taxation	Australia	circa 2004	AustLII		2
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		33
"Part IVA: From Here To "	(2000) 3 (3) Journal of Australian Taxation 198	Journal of Australian Taxation	Australia	circa 2000	AustLII		2
Kruger v Commonwealth	[1997] HCA 27; (1997) 190 CLR 1; (1997) 146 ALR 126; (1997) 71 ALJR 991; (1997) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	31 Jul 1997	AustLII		701
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		370
FCT v Galland	[1986] HCA 83; (1986) 162 CLR 408; (1986) 68 ALR 403; (1986) 18 ATR 33; 61 ALJR 69	High Court of Australia	Australia - Commonwealth	16 Dec 1986	AustLII		26
Minister for Aboriginal Affairs v Peko-Wallsend Ltd	[1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40	High Court of Australia	Australia - Commonwealth	circa 1986	AustLII		5584
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		195
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
Padfield v Minister of Agriculture, Fisheries and Food	[1968] UKHL 1; [1968] AC 997; [1968] 1 All ER 694; [1968] 2 WLR 924	House of Lords	United Kingdom	14 Feb 1968	BAILII		698
"Part IVA - Seriously Flawed in Principle"	(1998) 2 (5) Journal of Australian Taxation 57	Journal of Australian Taxation	Australia	circa 1998	Informit / LexisNexis		2
"Anti-avoidance provisions and tax reform"	(2001) 30 Australian Tax Review 80	Australian Tax Review	Australia	circa 2001	Legal Online / Informit		3
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		199
University of Western Australia v Commissioner of State Taxation (WA)	(1987) 19 ATR 728		Australia	circa 1987	Legal Online / Westlaw		3
"Part IVA: Twenty-two years on In a maturity? - Part II"	(2004) 38 (7) Taxation in Australia 372	Taxation in Australia	Australia	circa 2004			2
"Tax avoidance: the "new, improved" Part IVA"	(1997) 1 Tax Specialist 28	Tax Specialist		circa 1997			2
73 Journal of Applied Law and Policy 2009	73 Journal of Applied Law and Policy 2009	Journal of Applied Law and Policy	Australia	circa 2009			1
77 Journal of Applied Law and Policy 2009	77 Journal of Applied Law and Policy 2009	Journal of Applied Law and Policy	Australia	circa 2009			1
71 Journal of Applied Law and Policy 2009	71 Journal of Applied Law and Policy 2009	Journal of Applied Law and Policy	Australia	circa 2009			1
"The Interrelation of Scheme and Purpose Under Part IVA"	(2003) 6 E-Journal of Tax Research 110	E-Journal of Tax Research	Australia	circa 2003			1
69 Journal of Applied Law and Policy 2009	69 Journal of Applied Law and Policy 2009	Journal of Applied Law and Policy	Australia	circa 2009			1
79 Journal of Applied Law and Policy 2009	79 Journal of Applied Law and Policy 2009	Journal of Applied Law and Policy	Australia	circa 2009			1
65 Journal of Applied Law and Policy 2009	65 Journal of Applied Law and Policy 2009	Journal of Applied Law and Policy	Australia	circa 2009			1
67 Journal of Applied Law and Policy 2009	67 Journal of Applied Law and Policy 2009	Journal of Applied Law and Policy	Australia	circa 2009			1
75 Journal of Applied Law and Policy 2009	75 Journal of Applied Law and Policy 2009	Journal of Applied Law and Policy	Australia	circa 2009			1
"Avoiding Tax Avoidance: the primacy of Part IVA"	39 (6) Taxation in Australia 295	Taxation in Australia	Australia				1