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"Cross-Regulatory Arbitrage: An Illustration from Leasing"   flag 

(2009) 8 Journal of Law and Financial Management 8
Huang, Eva
Journal of Law and Financial Management
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s1, s6
Income Tax Assessment Act 1997 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 96
FCT v Metal Manufactures Ltd [2001] FCA 365; (2001) 108 FCR 150; 182 ALR 98; (2001) 46 ATR 497 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 39
"Administration and Appeals" (2000) 29 Australian Tax Review 50 Australian Tax Review Australia circa 2000 Legal Online / Informit flag 1
Metal Manufactures Ltd v FCT [1999] FCA 1712; (1999) 43 ATR 375 Federal Court of Australia Australia - Commonwealth 8 Dec 1999 AustLII flag 38
Eastern Nitrogen Ltd v FCT [1999] FCA 1536; (1999) 43 ATR 112 Federal Court of Australia Australia - Commonwealth 5 Nov 1999 AustLII flag 12

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