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

(2011) 9 (3) E-Journal of Tax Research 294
Taylor, C John
E-Journal of Tax Research
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s128B, s128D
International Tax Agreements Act 1953 (Cth) s3A
Income Tax Assessment Act 1997 (Cth) s85.5
Income Tax International Agreements Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
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 flag 199
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 flag 58
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 flag 39
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 flag 20
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 flag 18
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 flag 17
Ostime v Australian Mutual Provident Society [1960] AC 459 United Kingdom circa 1960 LexisNexis / Westlaw flag 11
"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 flag 7
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 flag 6
"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 flag 2
"s First Comprehensive Double Taxation Agreement" [2007] British Tax Review 211 British Tax Review United Kingdom circa 2007 Westlaw flag 2
Recent Tax Treaties And Protocols' (2003) 57 Bulletin for International Fiscal Documentation 397 Bulletin for International Fiscal Documentation circa 2003 1

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