"Speech - Tax Uncertainty" (VSC)

[2009] VicJSchol 11

Pagone, Justice Tony

Victorian Judicial Scholarship

Australia - Victoria

Legislation Cited

Legislation Name	Provision
1936 Act (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
TAB Ltd v Racing Victoria Ltd	[2009] VSC 338	Supreme Court of Victoria	Australia - Victoria	13 Aug 2009	AustLII	7
St George Bank Ltd v FCT	[2009] FCAFC 62; (2009) 176 FCR 424; (2009) 256 ALR 391; (2009) 73 ATR 148; [2009] ATC 20-103	Federal Court of Australia	Australia - Commonwealth	25 May 2009	AustLII	30
FCT v Spriggs	[2008] FCAFC 150; (2008) 170 FCR 135; 71 ATR 804	Federal Court of Australia	Australia - Commonwealth	22 Aug 2008	AustLII	5
"Recent tax litigation: A view from the Bench"	(2008) 37 Australian Tax Review 79	Australian Tax Review	Australia	circa 2008	Legal Online / Informit	2
Riddell v FCT	[2007] FCA 1818; (2007) 68 ATR 757	Federal Court of Australia	Australia - Commonwealth	23 Nov 2007	AustLII	4
FCT v McNeil	[2007] HCA 5; (2007) 229 CLR 656; 233 ALR 1; (2007) 64 ATR 431; (2007) 81 ALJR 638; (2007) 60 ACSR 532	High Court of Australia	Australia - Commonwealth	circa 2007	AustLII	93
Spriggs v FCT	(2007) 68 ATR 740		Australia	circa 2007	Legal Online / Westlaw	4
[2006] Journal of Australasian Tax Teachers Association 27	[2006] Journal of Australasian Tax Teachers Association 27	Journal of Australasian Tax Teachers Association	Australia	circa 2006		1
Macquarie Finance Ltd v Commissioner of Taxation	(2005) 146 FCR 77; (2005) 222 CLR 289	Federal Court of Australia	Australia - Commonwealth	circa 2005	Legal Online / Westlaw	31
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	192
"Ramsay 25 Years On: Some Reflections on Tax Avoidance"	(2004) 120 Law Quarterly Review 412	Law Quarterly Review	United Kingdom	circa 2004	Westlaw	5
Macquarie Finance Ltd v FCT	(2004) 210 ALR 508; (2004) 57 ATR 115; [2005] ALMD 2384; (2004) 22 ACLC 1433; [2004] FCA 1170; (2005) 146 FCR 77		Australia	circa 2004	LexisNexis AU	26
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw	107
MLC Ltd v Commissioner of Taxation	[2002] FCA 1491; (2002) 126 FCR 37; 196 ALR 502; (2002) 51 ATR 283	Federal Court of Australia	Australia - Commonwealth	29 Nov 2002	AustLII	19
Hart v FCT	[2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317	Federal Court of Australia	Australia - Commonwealth	2 Nov 2001	AustLII	16
FCT v Montgomery	[1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	5 Aug 1999	AustLII	101
Bellinz v FCT	[1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198	Federal Court of Australia	Australia - Commonwealth	10 Jun 1998	AustLII	90
"A judicial perspective on tax law reform"	(1998) 72 Australian Law Journal 685	Australian Law Journal	Australia	circa 1998	Legal Online	14
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
CIC Insurance Ltd v Bankstown Football Club Ltd	[1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII	1950
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	369
"Swinging Pendulum: Judicial Trends in the Interpretation of Revenue Statutes, The"	(1996) 19 University of New South Wales Law Journal 162	University of New South Wales Law Journal	Australia	circa 1996	AustLII	7
Australia & New Zealand Savings Bank Ltd v FCT	[1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390	Federal Court of Australia	Australia - Commonwealth	10 Jun 1993	AustLII	54
Reuter v FCT	(1993) 111 ALR 716; 24 ATR 527		Australia	circa 1993	LexisNexis AU	33
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231	High Court of Australia	Australia - Commonwealth	12 Feb 1992	AustLII	169
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
"Taxation Policy and the Courts"	(1990) 2 (4) CCH Journal of Australian Taxation 40	CCH Journal of Australian Taxation	Australia	circa 1990	Informit	4
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII	341
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
Pyneboard Pty Ltd v Trade Practices Commission	[1982] FCA 17; (1982) 39 ALR 565; (1982) 57 FLR 368; [1982] ATPR 40-272; 1 TPR 38	Federal Court of Australia	Australia - Commonwealth	24 Feb 1982	AustLII	92
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
Western Australian Trustee Executor & Agency Co Ltd v Commissioner of State Taxation (WA)	[1980] HCA 50; (1980) 147 CLR 119; 55 ALJR 53; 11 ATR 330	High Court of Australia	Australia - Commonwealth	5 Dec 1980	AustLII	32
"The Rule of Law and its Virtue"	(1977) 93 Law Quarterly Review 195	Law Quarterly Review	United Kingdom	circa 1977	Westlaw	37
Giris Pty Ltd v FCT	[1969] HCA 5; (1969) 119 CLR 365; [1969] ALR 369; 1 ATR 3	High Court of Australia	Australia - Commonwealth	5 Mar 1969	AustLII	246
"s Contribution to the Law of Tax Avoidance"	(1968) 77 Yale Law Journal 440	Yale Law Journal	United States	circa 1968	HeinOnline / Westlaw	5
Bourne v Norwich Crematorium Ltd	[1967] 2 All ER 576; [1967] 1 WLR 691		United Kingdom	circa 1967	LexisNexis	61
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII	185
Cann's Pty Ltd v Commonwealth	[1946] HCA 5; (1946) 71 CLR 210; 27 P 68	High Court of Australia	Australia - Commonwealth	9 Apr 1946	AustLII	92
King Gee Clothing Co Pty Ltd v The Commonwealth	[1945] HCA 23; (1945) 71 CLR 184; [1945] ALR 397	High Court of Australia	Australia - Commonwealth	11 Oct 1945	AustLII	200
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII	244
Matthews v Chicory Marketing Board (Vic)	[1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370	High Court of Australia	Australia - Commonwealth	9 Aug 1938	AustLII	217
Anderson v Commissioner of Taxes (Vic)	[1937] HCA 24; (1937) 57 CLR 233; [1937] ALR 313	High Court of Australia	Australia - Commonwealth	31 May 1937	AustLII	49
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
Inland Revenue Commissioners v Bew Estates Ltd	(1925) 1 Ch D 407	Court of Chancery	United Kingdom	circa 1925	LexisNexis / Westlaw	2
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII	237
In the Will of Munro National Trustees Executors and Agency Co Ltd v Dunbar	[1910] ArgusLawRp 71; (1910) 16 ALR 363	Argus Law Reports	Australia	2 Aug 1910	AustLII	344
Brisbane City Council v Attorney-General (Qld)	[1908] HCA 8; (1908) 5 CLR 695	High Court of Australia	Australia - Commonwealth	23 Mar 1908	AustLII	29
Scott v Cawsey	[1907] HCA 80; (1907) 5 CLR 132; 13 ALR 568	High Court of Australia	Australia - Commonwealth	13 Sep 1907	AustLII	82
Kruse v Johnson	[1898] UKLawRpKQB 101; (1898) 2 QB 91; [1895-99] All ER 105; 67 LJQB 782; 78 LT 647		United Kingdom	16 May 1898	CommonLII	225
Berkey v Third Avenue Ry Co	244 NY 84; 155 NE 58		United States - New York	circa 1938		60

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