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"Analysing Implicit Tax Expenditures"   flag 

(2011) 35 Melbourne University Law Review 426
Krever, Richard
Melbourne University Law Review
Australia

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s7.5
Fringe Benefits Tax Assessment Act 1986 (Cth) s136
Income Tax Assessment Act 1936 (Cth) s82KZL, s82KZMD
Income Tax Assessment Act 1997 (Cth) s2.5, s3.5, s4.5, s5.5, s11.5, s15.5
Income Tax Act 1918 (Cth)
Income Tax Assessment Act 1915 (Cth)
Superannuation Legislation Amendment (Simplification) Act 2007 (Cth)
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (Cth)
Tax Law Improvement Act (No 1) 1998 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Origins of the Judicial Concept of Income in Australia" (2010) 25 Australian Tax Forum 339 Australian Tax Forum Australia circa 2010 flag 1
(2008) 23 Australian Tax Forum 339 (2008) 23 Australian Tax Forum 339 Australian Tax Forum Australia circa 2008 flag 1
"Reinvigorating Tax Expenditure Analysis and Its International Dimension" (2008) 27 Virginia Tax Review 437 Virginia Tax Review United States circa 2008 HeinOnline / LexisNexis flag 1
"The Australian Tax Expenditures Statement" (2005) 8 Journal of Australian Taxation 1 Journal of Australian Taxation Australia circa 2005 AustLII flag 2
"Characterising Derivative-Based Loan Arrangements" (2004) 19 Australian Tax Forum 435 Australian Tax Forum Australia circa 2004 flag 1
"Taming Complexity in Australian Income Tax" (2003) 25 Sydney Law Review 467 Sydney Law Review Australia circa 2003 AustLII flag 8
"Treaty Conflicts in Categorizing Income as Business Profits Caused by Differences in Approach between Common Law and Civil Law" (2003) 57 Bulletin for International Fiscal Documentation 237 Bulletin for International Fiscal Documentation circa 2003 1
"Income Taxation: A Structure Built on Sand" (2002) 24 Sydney Law Review 301 Sydney Law Review Australia circa 2002 HeinOnline flag 8
"Themes and Issues in Tax Simplification" (1993) 10 Australian Tax Forum 417 Australian Tax Forum Australia circa 1993 flag 10
Taxation, Commissioner of (Cth) v Consolidated Fertilizers Ltd (1991) 101 ALR 385; (1991) 22 ATR 281 Australia circa 1991 LexisNexis AU flag 10
"Income Taxation: An Institution in Decay" (1991) 13 Sydney Law Review 435 Sydney Law Review Australia circa 1991 AustLII flag 4
"The Ironic Legacy of Eisner v Macomber" (1990) 7 Australian Tax Forum 191 Australian Tax Forum Australia circa 1990 flag 3
"Tax Expenditures: A Reassessment" [1988] Duke Law Journal 1155 Duke Law Journal United States circa 1988 HeinOnline / LexisNexis flag 4
"Income Taxation - An Institution in Decay" (1986) 12 Monash University Law Review 77 Monash University Law Review Australia circa 1986 AustLII flag 8
"Capital or Current: The Tax Treatment of Expenditures to Preserve a Taxpayer's Title or Interest in Assets" (1986) 12 Monash University Law Review 49 Monash University Law Review Australia circa 1986 AustLII flag 1
"Income Taxation – An Institution in Decay?" (1986) 3 Australian Tax Forum 233 Australian Tax Forum Australia circa 1986 flag 11
Encyclopaedia Britannica Inc v Commissioner of Internal Revenue 685 F2d 212 United States Court of Appeals, Seventh Circuit United States 9 Aug 1982 WorldLII flag 9
Cesarini v United States 428 F2d 812 United States Court of Appeals, Sixth Circuit United States 14 Jul 1970 WorldLII flag 1
"Tax Incentives as a Device for Implementing Government Policy: A Comparison with Direct Government Expenditures" (1970) 83 Harvard Law Review 705 Harvard Law Review United States circa 1970 HeinOnline / LexisNexis flag 2
Regent Oil Co Ltd v Strick (Inspector of Taxes) [1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174 United Kingdom circa 1966 LexisNexis / Westlaw flag 81
BP Australia Ltd v FCT [1965] UKPCHCA 2; (1965) 112 CLR 386; 14 ATD 1; 9 AITR 615 Privy Council Australia circa 1965 AustLII flag 93
Dickenson v FCT [1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23 High Court of Australia Australia - Commonwealth 2 Apr 1958 AustLII flag 49
Commissioner v Glenshaw Glass Co 348 US 426; 99 L Ed 2d 483; 99 L Ed 483; 75 SCt 473 United States Supreme Court United States 9 May 1955 WorldLII flag 159
Broken Hill Theatres Pty Ltd v FCT [1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296 High Court of Australia Australia - Commonwealth 2 Jun 1952 AustLII flag 56
Higgs v Olivier [1952] 1 Ch 311; 33 Tax Cas 136 Court of Chancery United Kingdom circa 1952 LexisNexis / Westlaw flag 16
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
Sun Newspapers Ltd v FCT [1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 398

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