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"Australian business taxpayer rights to compensation for loss caused by tax official wrongs - a call for legislative clarification"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"The Duties of Tax Commissioners: The Sustainability of the General Judicial Denial of any Tortious or Equitable Duties to Australian and New Zealand Taxpayers"	(2009) 4 Journal of The Australasian Tax Teachers Association 95	Journal of The Australasian Tax Teachers Association	Australia	circa 2009	AustLII		1
Re Young v Commissioner of Taxation	[2008] AATA 115	Administrative Appeals Tribunal	Australia	4 Feb 2008	AustLII		2
FCT v Futuris Corporation Ltd	[2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039	High Court of Australia	Australia - Commonwealth	circa 2008	AustLII		397
Gates v FCT	[2006] FCA 739; 63 ATR 56	Federal Court of Australia	Australia - Commonwealth	14 Jun 2006	AustLII		2
Henderson v Deputy Commissioner of Taxation	[2005] FCA 1806; 61 ATR 317	Federal Court of Australia	Australia - Commonwealth	13 Dec 2005	AustLII		2
Ch'elle Properties (NZ) Ltd v Commissioner of Inland Revenue HC Auckland CIV 2004-404-3000	[2005] NZHC 190; (2005) 22 NZTC 19,622	High Court of New Zealand	New Zealand	8 Nov 2005	NZLII		3
"Procedural Fairness: Its Development and Continuing Role of Legitimate Expectation"	(2005) 12 Australian Journal of Administrative Law 103	Australian Journal of Administrative Law	Australia	circa 2005	Legal Online		15
Engler v Commissioner of Taxation (Cth) (No 3)	[2003] FCA 1571; 54 ATR 617	Federal Court of Australia	Australia - Commonwealth	23 Dec 2003	AustLII		2
"Civil Justice Systems in Europe and the United States"	(2003) 13 Duke Journal of Comparative and International Law 61	Duke Journal of Comparative and International Law	United States	circa 2003			4
"Procedural Justice and Tax Compliance"	(2003) 38 Australian Journal of Social Issues 379	Australian Journal of Social Issues	Australia	circa 2003	Informit		3
"The principles and concepts in the development of the Taxpayers' Charter"	(2003) 32 Australian Tax Review 22	Australian Tax Review	Australia	circa 2003	Legal Online / Informit		2
"s Charter?"	[2002] Public Law 9	Public Law	United Kingdom	circa 2002	Westlaw		2
Harris v Deputy Commissioner of Taxation	[2001] NSWSC 550; (2001) 47 ATR 406	Supreme Court of New South Wales	Australia - New South Wales	2 Jul 2001	AustLII		6
Kordan Pty Ltd v FCT	[2000] FCA 1807; (2000) 46 ATR 191	Federal Court of Australia	Australia - Commonwealth	15 Dec 2000	AustLII		45
Three Rivers District Council v Governor and Co of the Bank of England	[2000] UKHL 33; [2000] 2 WLR 1220; [2000] 3 All ER 1	House of Lords	United Kingdom	18 May 2000	BAILII		58
Crimmins v Stevedoring Industry Finance Committee	[1999] HCA 59; (1999) 200 CLR 1; (1999) 167 ALR 1; (1999) 74 ALJR 1; (1999) 19 Leg Rep 2; [1999] Aust Torts Reports 81-532	High Court of Australia	Australia - Commonwealth	10 Nov 1999	AustLII		505
Perre v Apand Pty Ltd	[1999] HCA 36; (1999) 198 CLR 180; (1999) 164 ALR 606; (1999) 73 ALJR 1190; [1999] Aust Torts Reports 81-516; (1999) 15 Leg Rep 2	High Court of Australia	Australia - Commonwealth	12 Aug 1999	AustLII		914
"Holding Revenue Canada to its Word: Estoppel in Tax Law"	(1999) 57 University of Toronto Faculty of Law Review 127	University of Toronto Faculty of Law Review	Canada	circa 1999	HeinOnline / LexisNexis		1
"A Comparison of New Zealand Taxpayers ’ Rights with Selected Civil Law and Common Law Countries – Have New Zealand Taxpayers Been “ Short- Changed?"	(1999) 32 Vanderbilt Journal of Transnational Law 1345	Vanderbilt Journal of Transnational Law	United States	circa 1999	HeinOnline / LexisNexis		2
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		91
"Trust and Taxpaying: Testing the Heuristic Approach to Collective Action"	(1998) 42 American Journal of Political Science 398	American Journal of Political Science	United States	circa 1998			2
"Taxpayers Rights in Australia"	(1997) 7 Revenue Law Journal 226	Revenue Law Journal	Australia	circa 1997	Informit		1
"Taxpayers' Rights in New Zealand"	(1997) 7 Revenue Law Journal 211	Revenue Law Journal	Australia	circa 1997	Informit		2
Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation	(1996) 72 FCR 175; (1997) 141 ALR 713; (1996) 72 FLR 175; 34 ATR 491	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		34
Madden v Madden	(1996) 65 FCR 354; (1996) 136 ALR 98; (1996) 32 ATR 223	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		28
"From Procedure to Substance and Refinement of Legal Principle"	(1995) 7 Singapore Academy of Law Journal 253	Singapore Academy of Law Journal	Singapore	circa 1995	HeinOnline		1
"A Taxpayers ’ Charter: Opportunity or Token Gesture?"	(1995) 12 Australian Tax Forum 1	Australian Tax Forum	Australia	circa 1995			6
"What do we expect from judges in tax cases?"	(1995) 69 Australian Law Journal 992	Australian Law Journal	Australia	circa 1995	Legal Online		5
"Estoppel of the revenue: a review of recent developments"	(1994) 23 Australian Tax Review 135	Australian Tax Review	Australia	circa 1994	Legal Online / Informit		4
"Brave New World - Dawn Rises on Tax Rights"	(1994) 29 Taxation in Australia 176	Taxation in Australia	Australia	circa 1994			1
"Taxpayers' Bill of Rights"	(1993) 28 Taxation in Australia 50	Taxation in Australia	Australia	circa 1993			5
Will Be: Here's One for You and Nineteen for Me: Modifying the Internal Revenue Service's Approach to Resolving Tax Disputes'	(1993) 7 Administrative Law Journal of the American University 659	Administrative Law Journal of the American University	United States	circa 1993	HeinOnline / Westlaw		1
"Government Stuff-Ups, A"	(1993) 18 Alternative Law Journal 67	Alternative Law Journal	Australia	circa 1993	HeinOnline		3
(1993) 3 Experience 37	(1993) 3 EXPERIENCE 37			circa 1993			1
"Liability for Misfeasance in a Public Office"	(1992) 14 Sydney Law Review 137	Sydney Law Review	Australia	circa 1992	AustLII		11
(1992) 18 Commonwealth Law Bulletin 763	(1992) 18 Commonwealth Law Bulletin 763	Commonwealth Law Bulletin	United Kingdom	circa 1992	HeinOnline		1
"Legal Complexity: Some Causes, Consequences, and Cures"	(1992) 42 Duke Law Journal 1	Duke Law Journal	United States	circa 1992	HeinOnline / LexisNexis		6
(1990) 170 CLR 394	(1990) 170 CLR 394		Australia - Commonwealth	circa 1990	Legal Online / Westlaw		2032
"Administrative Review: The Experience of the First Twelve Years"	(1989) 18 Federal Law Review 122	Federal Law Review	Australia	circa 1989	HeinOnline / Informit		20
"Theories of Compensation"	(1989) 9 Oxford Journal of Legal Studies 56	Oxford Journal of Legal Studies	United Kingdom	circa 1989	HeinOnline / LexisNexis		2
Park Oh Ho v Minister for Immigration and Ethnic Affairs	(1988) 20 FCR 104; (1988) 81 ALR 288	Federal Court of Australia	Australia	circa 1988	Legal Online / Westlaw		28
Minister for Immigration and Ethnic Affairs v Conyngham	[1986] FCA 289; (1986) 11 FCR 528; (1986) 68 ALR 441	Federal Court of Australia	Australia - Commonwealth	1 Sep 1986	AustLII		87
Pearce v Button	[1986] FCA 51; (1986) 8 FCR 408; 65 ALR 83	Federal Court of Australia	Australia - Commonwealth	7 Mar 1986	AustLII		62
"Commentary Alternative Dispute Resolution: Panacea or Anathema?"	(1986) 99 Harvard Law Review 668	Harvard Law Review	United States	circa 1986	HeinOnline / LexisNexis		3
O'Neil v Wratten	(1986) 11 FCR 404; (1986) 65 ALR 451	Federal Court of Australia	Australia	circa 1986	Legal Online / Westlaw		15
Sutherland Shire Council v Heyman	[1985] HCA 41; (1985) 157 CLR 424; 60 ALR 1; (1985) 59 ALJR 564; (1985) 56 LGRA 120; 10 ATPR 41-238	High Court of Australia	Australia - Commonwealth	4 Jul 1985	AustLII		945
Jaensch v Coffey	[1984] HCA 52; (1984) 155 CLR 549; (1984) 54 ALR 417; (1984) 58 ALJR 426; [1984] Aust Torts Reports 80-300; (1984) 1 MVR 257	High Court of Australia	Australia - Commonwealth	20 Aug 1984	AustLII		531
"Alternatives for Resolving Business Transaction Disputes"	(1984) 58 St Johns Law Review 69	St John's Law Review	United States - New York	circa 1984			1
Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case)	[1981] UKHL 2; [1982] AC 617; [1981] 2 All ER 93; [1981] 2 WLR 722	House of Lords	United Kingdom	9 Apr 1981	BAILII		721
"Alternatives to Administrative Trial-Type Hearings for Resolving Complex Scientific, Economic, and Social Issues"	(1972) 71 Michigan Law Review 111	Michigan Law Review	United States	circa 1972	HeinOnline / LexisNexis		2
Raffaele v Raffaele	[1962] WAR 238		Australia - Western Australia	circa 1962	LexisNexis AU		2
Farrington v Thomason	[1959] VR 289		Australia - Victoria	circa 1959	LexisNexis AU		1
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		201
Moreau v FCT	[1926] HCA 28; (1926) 39 CLR 65	High Court of Australia	Australia - Commonwealth	17 Sep 1926	AustLII		49
Cox v Deputy Federal Commissioner of Land Tax, Tasmania	[1914] HCA 3; (1914) 17 CLR 450; 20 ALR 166	High Court of Australia	Australia - Commonwealth	18 Feb 1914	AustLII		8
Queensland Trustees Ltd v Fowles	[1910] HCA 51; (1910) 12 CLR 111	High Court of Australia	Australia - Commonwealth	1 Oct 1910	AustLII		11
"Courts and the Rulemaking Process: The Limits of Judicial Review"	59 Cornell Law Review 375	Cornell Law Review	United States	circa 1981	HeinOnline / LexisNexis		14