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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
ABC Ltd v Commissioner for the South African Revenue Service: Deduction of interest from income in terms of section 11(a) of the Income Tax Act, 1962 (11345) | [2008] ZATC 2 | South Africa Tax Court | South Africa | 4 Jul 2008 | SAFLII |
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Raftland Pty Ltd v FCT |
[2008] HCA 21; |
High Court of Australia | Australia - Commonwealth | 22 May 2008 | AustLII |
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Miller v Commissioner of Inland Revenue |
[1996] NZHC 1625; |
High Court of New Zealand | New Zealand | 8 Nov 1996 | NZLII |
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Journal Article Title | Citation(s) | Author | Jurisdiction | Date † | Full Text | Citation Index | |
"Of Sham and Other Lessons for Australian Revenue Law" | (2008) 32 Melbourne University Law Review 861 | Kirby, Michael | Australia | circa 2008 | AustLII |
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"The Interaction of Administrative Law and the Public Ruling System: Lessons from Bellinz" | (1998) 1 (3) Journal of Australian Taxation 169 | Sles, Lisa | Australia | circa 1998 | AustLII |
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"Directions for Tax Administration: Two Recent Reports" | (1994) 22 (3) Federal Law Review 461 | Richardson, The Right Hon Sir Ivor | Australia | circa 1994 | AustLII |
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