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"Tax Traps in the Financial Structures of 'Resident Funded' Retirement Villages"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII		340
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII		178
Re Securitibank Ltd (No 2)	[1978] 2 NZLR 136		New Zealand	circa 1978	LexisNexis		78
Rose v FCT	[1951] HCA 68; (1951) 84 CLR 118; [1951] ALR 974; 9 ATD 334; (1951) 5 AITR 197	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		59
8 Atr 452	8 ATR 452		Australia	circa 1978	Legal Online / Westlaw		33
Smart v Lincolnshire Sugar Co Ltd	20 Tax Cas 643; 156 LT 215		United Kingdom				19
VT83/51 and Commissioner of Taxation	[1986] AATA 418; 18 ATR 3120	Administrative Appeals Tribunal	Australia	17 Dec 1986	AustLII		10
Cranstoun v Commissioner of Taxation (Cth)	(1984) 75 FLR 220; (1984) 15 ATR 1278		Australia	circa 1984	Legal Online / Westlaw		9
Case No M 434/1968	15 CTBR (NS) 714		Australia	circa 1968			5
Allchurch v Popular Cash Order Co Ltd	[1929] SAStRp 27; [1929] SASR 212		Australia - South Australia	14 May 1929	AustLII		5
Commissioner of Taxation (Cth) v Kosciusko Thredbo Pty Ltd	80 FLR 290; 15 ATR 165		Australia		Legal Online / Westlaw		4
(1978) 138 CLR 211	(1978) 138 CLR 211		Australia - Commonwealth	circa 1978	Legal Online / Westlaw		3
(1940) 56 TLR 495	(1940) 56 TLR 495		United Kingdom	circa 1940	LexisNexis		1
[1939] 1 KB 256	[1939] 1 KB 256		United Kingdom	circa 1939	LexisNexis / Westlaw		1
23 Tax Cas 174	23 Tax Cas 174		United Kingdom				1