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"The Ongoing Saga of the 'Terrible Twins': Observations on Hepples v FCT"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
O'Brien (Inspector of Taxes) v Benson's Hosiery (Holdh~gs) Ltd	[1979] Ch 152	Court of Chancery	United Kingdom	circa 1979	LexisNexis / Westlaw		1
Commissioner of Taxation v Cooling	[1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297	Federal Court of Australia	Australia - Commonwealth	16 Aug 1990	AustLII		116
R v Toohey; Ex parte Meneling Station Pty Ltd	[1982] HCA 69; (1982) 158 CLR 327; 44 ALR 63; (1982) 57 ALJR 59	High Court of Australia	Australia - Commonwealth	8 Dec 1982	AustLII		454
FCT v St Helens Farm (ACT) Pty Ltd	[1981] HCA 4; (1981) 146 CLR 336	High Court of Australia	Australia - Commonwealth	10 Feb 1981	AustLII		179
Western Australian Trustee Executor & Agency Co Ltd v Commissioner of State Taxation (WA)	[1980] HCA 50; (1980) 147 CLR 119; 55 ALJR 53; 11 ATR 330	High Court of Australia	Australia - Commonwealth	5 Dec 1980	AustLII		32
Ord Forrest Pty Ltd v FCT	[1974] HCA 57; (1974) 130 CLR 124; [1974] AEGR 66	High Court of Australia	Australia - Commonwealth	7 Mar 1974	AustLII		95
Anderson v Commissioner of Taxes (Vic)	[1937] HCA 24; (1937) 57 CLR 233; [1937] ALR 313	High Court of Australia	Australia - Commonwealth	31 May 1937	AustLII		49
Commissioner of Stamp Duties (NSW) v Yeend	[1929] HCA 39; (1929) 43 CLR 235	High Court of Australia	Australia - Commonwealth	2 Dec 1929	AustLII		42
Forbes v New South Wales Trotting Club Ltd	[1979] HCA 27; 143 CLR 242; 25 ALR 1	High Court of Australia	Australia - Commonwealth	30 Sep 1918	AustLII		146
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231		Australia - Commonwealth	12 Feb 1992	AustLII		62
(1974) 48 DLR 613	(1974) 48 DLR 613			circa 1974			1
Kirby v Thorn EMI	[1988] 2 All ER 947; [1988] 1 WLR 445		United Kingdom	circa 1988	LexisNexis		19