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"Some Distinctive Features of Australian Tax Treaty Practice: an Examination of Their Origins and Interpretation"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Undershaft (No 1) Ltd v FCT	[2009] FCA 41; (2009) 175 FCR 150; (2009) 253 ALR 280; (2009) 74 ATR 888; [2009] ATC 20-091	Federal Court of Australia	Australia - Commonwealth	3 Feb 2009	AustLII		58
"The Negotiation and Drafting of the UK-Australia Double Taxation Treaty of 1946"	[2009] British Tax Review 201	British Tax Review	United Kingdom	circa 2009	Westlaw		2
Virgin Holdings SA v Commissioner of Taxation	[2008] FCA 1503; (2008) 70 ATR 478; [2008] ATC 20-051	Federal Court of Australia	Australia - Commonwealth	10 Oct 2008	AustLII		6
"s First Comprehensive Double Taxation Agreement"	[2007] British Tax Review 211	British Tax Review	United Kingdom	circa 2007	Westlaw		2
Recent Tax Treaties And Protocols'	(2003) 57 Bulletin for International Fiscal Documentation 397	Bulletin for International Fiscal Documentation		circa 2003			1
Commissioner of Taxation v Lamesa Holdings BV	[1997] FCA 785; (1997) 77 FCR 579; (1997) 157 ALR 290; (1997) 36 ATR 589	Federal Court of Australia	Australia - Commonwealth	20 Aug 1997	AustLII		20
"Income Tax Judgements of Sir Garfield Barwick: A Study in the Failure of the New Legalism, The"	(1982-1983) 9 Monash University Law Review 115	Monash University Law Review	Australia	circa 1983	AustLII		7
FCT v Mitchum	[1965] HCA 23; (1965) 113 CLR 401; [1966] ALR 29; 9 AITR 559; 13 ATD 497; 39 ALJR 23	High Court of Australia	Australia - Commonwealth	30 Apr 1965	AustLII		39
Ostime v Australian Mutual Provident Society	[1960] AC 459		United Kingdom	circa 1960	LexisNexis / Westlaw		11
Lever Bros Pty Ltd v FCT	[1948] HCA 25; (1948) 77 CLR 78; (1948) 8 ATD 388; 4 AITR 133	High Court of Australia	Australia - Commonwealth	27 Sep 1948	AustLII		18
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII		199
FCT v W Angliss & Co Pty Ltd	[1931] HCA 32; (1931) 46 CLR 417; [1931] ALR 331	High Court of Australia	Australia - Commonwealth	1 Oct 1931	AustLII		17
FCT v Munro	[1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339	High Court of Australia	Australia - Commonwealth	25 Aug 1926	AustLII		364