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"Striking Gold Offshore with Australia's Tax Information Gathering Powers: Alchemy or Evolution?"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Binetter v Deputy Commissioner of Taxation	[2013] HCATrans 32	High Court of Australia	Australia - Commonwealth	15 Feb 2013	AustLII
Australia and New Zealand Banking Group Ltd v Konza	[2012] FCAFC 127; (2012) 206 FCR 450; (2012) 294 ALR 445; (2012) 90 ATR 591	Federal Court of Australia	Australia - Commonwealth	12 Sep 2012	AustLII
Binetter v Deputy Commissioner of Taxation	[2012] FCAFC 126; (2012) 206 FCR 37; (2012) 90 ATR 327; [2012] ATC 20-345	Federal Court of Australia	Australia - Commonwealth	6 Sep 2012	AustLII
Hua Wang Bank Berhad v Commissioner of Taxation (No 2)	[2012] FCA 938; (2012) 298 ALR 178	Federal Court of Australia	Australia - Commonwealth	31 Aug 2012	AustLII
Controller of Income Tax v AZP	[2012] SGHC 112	Supreme Court of Singapore - High Court	Singapore	23 May 2012	AsianLII
Gordon v Minister for Immigration and Citizenship	[2012] FCA 119	Federal Court of Australia	Australia - Commonwealth	21 Feb 2012	AustLII
"The Commissioner's power to obtain foreign bank account details under s 264"	(2012) 47 Taxation in Australia 331	Taxation in Australia	Australia	circa 2012
Petroulias v Commissioner of Taxation	[2011] FCA 795; (2011) 84 ATR 110	Federal Court of Australia	Australia - Commonwealth	18 Jul 2011	AustLII
Denlay v FCT	[2011] FCAFC 63; (2011) 193 FCR 412; [2011] ATC 20-260	Federal Court of Australia	Australia - Commonwealth	11 May 2011	AustLII
Petroulias v Commissioner of Taxation	[2010] FCA 1464	Federal Court of Australia	Australia - Commonwealth	23 Dec 2010	AustLII
"International tax cooperation: Recent trends and challenges (Part 1)"	(2010) 13 Tax Specialist 272	Tax Specialist		circa 2010
(2009) 24 Australian Tax Forum 423	(2009) 24 Australian Tax Forum 423	Australian Tax Forum	Australia	circa 2009
Avowal Administrative Attorneys Ltd v North Shore District Court HC Auckland CIV-2006-404-7264	[2007] NZHC 817; [2008] 1 NZLR 675; (2007) 23 NZTC 21,616	High Court of New Zealand	New Zealand	21 Aug 2007	NZLII
Jamieson v Commissioner for Internal Revenue	[2007] NSWSC 324; (2007) 210 FLR 210; (2007) 66 ATR 441	Supreme Court of New South Wales	Australia - New South Wales	circa 2007	AustLII
"Section 263 powers of access - why settle for second-best?"	(2005) 20 Australian Tax Forum 365	Australian Tax Forum	Australia	circa 2005
"The use of the Commissioner's formal powers and request for the exchange of information under double tax agreements"	(2001) 30 Australian Tax Review 39	Australian Tax Review	Australia	circa 2001	Legal Online / Informit
Pilnara Pty Ltd v Commissioner of Taxation	[1999] FCA 945	Federal Court of Australia	Australia - Commonwealth	9 Jul 1999	AustLII
Minister of State for Immigration and Ethnic Affairs v Teoh	(1995) 183 CLR 275		Australia - Commonwealth	circa 1995	Legal Online / Westlaw
Commissioner of Taxation v De Vonk	[1995] FCA 994; (1995) 61 FCR 564; (1995) 133 ALR 303; (1995) 31 ATR 481; 85 A Crim R 410	Federal Court of Australia	Australia - Commonwealth	circa 1995	AustLII
"Australia: Over there, but undeclared - offshore information"	(1995) 49 Bulletin for International Fiscal Documentation 466	Bulletin for International Fiscal Documentation		circa 1995
Thiel v FCT	[1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516	High Court of Australia	Australia - Commonwealth	22 Aug 1990	AustLII
Norway's Application (Nos 1 & 2),; In re	[1990] 1 AC 723; [1989] 1 All ER 745; [1989] 2 WLR 458		United Kingdom	circa 1990	LexisNexis / Westlaw
"Review of the Commissioner of Taxation's Powers to Seek Information and Evidence under Section 264 of the Income Tax Assessment Act 1936 and under Section 10 of the Crimes Act 1914 (CTH), A"	(1989-1990) 12 Adelaide Law Review 63	Adelaide Law Review	Australia	circa 1990	AustLII
"1984 Revisited - Review of the Commissioner of Taxation's Access Powers under Section 263 of the Income Tax Assessment Act 1936"	(1989-1990) 12 Adelaide Law Review 126	Adelaide Law Review	Australia	circa 1990	AustLII
Fieldhouse v Commissioner of Taxation	[1989] FCA 397; (1989) 25 FCR 187; (1989) 90 ALR 1; (1989) 20 ATR 1299	Federal Court of Australia	Australia - Commonwealth	27 Sep 1989	AustLII
FCT v Citibank Ltd	(1989) 20 FCR 403; (1989) 85 ALR 588; (1989) 20 ATR 292	Federal Court of Australia	Australia	circa 1989	Legal Online / Westlaw
FCT v Citibank Ltd	(1989) 20 ATR 229		Australia	circa 1989	Legal Online / Westlaw
"Bilateral and Multilateral Exchanges of Information"	(1989) 23 Taxation in Australia 656	Taxation in Australia	Australia	circa 1989
Holmes v Deputy Commissioner of Taxation	(1987) 19 ATR 1278		Australia	circa 1987	Legal Online / Westlaw
"Controlling Abusive Tax Shelters"	(1985) 2 Australian Tax Forum 53	Australian Tax Forum	Australia	circa 1985
"Tax Reform Revisited"	(1985) 2 Australian Tax Forum 363	Australian Tax Forum	Australia	circa 1985
Controlled Consultants Pty Ltd v Commissioner for Corporate Affairs (Vic)	(1985) 59 ALR 254		Australia	circa 1985	LexisNexis AU
Amalgamated Television Services Pty Ltd v Australian Broadcasting Tribunal	[1984] FCA 144; (1984) 1 FCR 409; (1984) 54 ALR 57	Federal Court of Australia	Australia - Commonwealth	1 Jun 1984	AustLII
O'Reilly v State Bank of Victoria Commissioners	[1983] HCA 47; (1983) 153 CLR 1; (1982) 44 ALR 27; (1983) 57 ALJR 130; (1982) 13 ATR 706; 82 ATC 4,671	High Court of Australia	Australia - Commonwealth	14 Apr 1983	AustLII
Crowley v Murphy	[1981] FCA 31; 34 ALR 496; (1981) 52 FLR 123	Federal Court of Australia	Australia - Commonwealth	18 Mar 1981	AustLII
Hunt v BP Exploration Co (Libya) Ltd	[1980] HCA 7; (1980) 144 CLR 565; (1980) 28 ALR 145; 54 ALJR 205	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII
FCT v Australia & New Zealand Banking Group Ltd	(1979) 23 ALR 480; (1979) 9 ATR 483; (1979) 53 ALJR 336		Australia	circa 1979	LexisNexis AU
Deputy Commissioner of Taxation v Ganke	(1975) 25 FLR 98; [1975] 1 NSWLR 252; (1975) 5 ATR 292		Australia	circa 1975	Legal Online / Westlaw
Southwestern Indemnities Ltd v Bank of New South Wales	[1973] HCA 52; (1973) 129 CLR 512; 1 ALR 517; (1973) 4 ATR 130; 47 ALJR 600	High Court of Australia	Australia - Commonwealth	9 Nov 1973	AustLII
Government of India v Taylor	[1955] AC 491; [1955] 1 All ER 292; (1955) 27 ITR 356		United Kingdom	circa 1955	LexisNexis / Westlaw
Buchanan v McVey	[1954] IR 89			circa 1954
States": In re Visser	[1928] 1 Ch 877	Court of Chancery	United Kingdom	circa 1928	LexisNexis / Westlaw
Rex v Power	[1919] ArgusLawRp 98; (1919) 25 ALR 445		Australia	29 Oct 1919	AustLII
Smorgon v Australia and New Zealand Banking Group Ltd	[1976] HCA 53; 134 CLR 475; 13 ALR 481; (1976) 6 ATR 690; 51 ALJR 137	High Court of Australia	Australia - Commonwealth	3 Dec 1906	AustLII
FCT v Australia and New Zealand Banking Group Ltd	143 CLR 499; 16 ALR 721; 52 ALJR 73; 8 ATR 140		Australia - Commonwealth	circa 1990	Legal Online / Westlaw
Industrial Equity Ltd v Deputy Commissioner of Taxation (NSW)	20 ATR 754		Australia	circa 1990	Legal Online / Westlaw
Walsh v Commissioner of Taxation (NSW)	12 ATR 470		Australia	circa 1990	Legal Online / Westlaw