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"Part IVA - A Tiger, or Toothless?"

[1994] RevenueLawJl 10

Smith, Barbara

Revenue Law Journal

Australia

Legislation Cited

Legislation Name	Provision
Freedom of Information Act 1982 (Cth)
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)	s14ZZ, s14ZZK, s14ZZO
Income Tax (Dividends and Interest Withholding Tax) Act 1974 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Bailey v FCT	[1977] HCA 11; (1977) 136 CLR 214; 13 ALR 41; (1977) 7 ATR 251; 51 ALJR 429	High Court of Australia	Australia - Commonwealth	4 Mar 1977	AustLII		204
FCT v Newton	(1957) 96 CLR 578		Australia - Commonwealth	circa 1957	Legal Online / Westlaw		11
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849

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