LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

FCT v Spotless Services Ltd     369

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
ONETEL Ltd v Deputy Commissioner of Taxation	[2000] FCA 270; (2000) 101 FCR 548; 171 ALR 227; 44 ATR 52; 58 ALD 103	Federal Court of Australia	Australia - Commonwealth	13 Mar 2000	AustLII		391
House of Peace Pty Ltd v Bankstown City Council	[2000] NSWCA 44; (2000) 48 NSWLR 498; (2000) 106 LGERA 440	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	16 Mar 2000	AustLII		276
AWB Ltd v Honourable Terence Rhoderic Hudson Cole	[2006] FCA 571; (2006) 152 FCR 382; 232 ALR 743; 91 ALD 46	Federal Court of Australia	Australia - Commonwealth	17 May 2006	AustLII		195
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII		192
Mitsubishi Electric Australia Pty Ltd v Victorian WorkCover Authority	[2002] VSCA 59; (2002) 4 VR 332	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	10 May 2002	AustLII		185
Australian Competition and Consumer Commission v Yazaki Corporation	[2018] FCAFC 73; (2018) 262 FCR 243; (2018) 357 ALR 55	Federal Court of Australia	Australia - Commonwealth	16 May 2018	AustLII		158
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
Commissioner of Taxation (Cth) v Pratt Holdings Pty Ltd	[2005] FCA 1247; (2005) 225 ALR 266; (2005) 60 ATR 466	Federal Court of Australia	Australia - Commonwealth	5 Sep 2005	AustLII		150
Commissioner of Taxation v Sleight	[2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555	Federal Court of Australia	Australia - Commonwealth	4 May 2004	AustLII		112
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		96
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII		86
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd	[2010] FCAFC 94; (2010) 186 FCR 410; (2010) 186 FLR 410; (2010) 272 ALR 40; (2010) 79 ATR 780	Federal Court of Australia	Australia - Commonwealth	29 Jul 2010	AustLII		85
Sydney Airports Corporation Ltd v Singapore Airlines Ltd	[2005] NSWCA 47	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	9 Mar 2005	AustLII		81
Barwick v Law Society of New South Wales	[2000] HCA 2; (2000) 169 ALR 236; (2000) 74 ALJR 419; (2000) 21 Leg Rep 8	High Court of Australia	Australia - Commonwealth	3 Feb 2000	AustLII		78
Archer Capital 4A Pty Ltd as trustee for the Archer Capital Trust 4A v Sage Group plc (No 2)	[2013] FCA 1098; (2013) 306 ALR 384	Federal Court of Australia	Australia - Commonwealth	24 Oct 2013	AustLII		69
New South Wales v Jackson	[2007] NSWCA 279	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	10 Oct 2007	AustLII		69
Prentice v Cummins (No 5)	[2002] FCA 1503; (2002) 124 FCR 67; 51 ATR 400	Federal Court of Australia	Australia - Commonwealth	5 Dec 2002	AustLII		56
Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing and Allied Services Union of Australia v QR Ltd (No 2)	[2010] FCA 652	Federal Court of Australia	Australia - Commonwealth	22 Jun 2010	AustLII		45
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII		44
Philip Morris Ltd and Prime Minister	[2011] AATA 556; (2011) 122 ALD 619	Administrative Appeals Tribunal	Australia	15 Aug 2011	AustLII		43
Mills v Commissioner of Taxation	[2012] HCA 51; (2012) 250 CLR 171; (2012) 293 ALR 43; (2012) 83 ATR 514; [2012] ATC 20-360; (2012) 87 ALJR 53	High Court of Australia	Australia - Commonwealth	14 Nov 2012	AustLII		41
Dubois and Rockhampton Regional Council	[2017] QICmr 49	Queensland Information Commissioner	Australia - Queensland	6 Oct 2017	AustLII		40
Pridecraft Pty Ltd v FCT	[2004] FCAFC 339; (2004) 213 ALR 450; (2004) 58 ATR 210	Federal Court of Australia	Australia - Commonwealth	23 Dec 2004	AustLII		40
Australian Competition and Consumer Commission v NSW Ports Operations Hold Co Pty Ltd	[2020] FCA 1232	Federal Court of Australia	Australia - Commonwealth	27 Aug 2020	AustLII		39
Commissioner of Taxation v Cooke	[2004] FCAFC 75; (2004) 55 ATR 183	Federal Court of Australia	Australia - Commonwealth	26 Mar 2004	AustLII		39
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1)	[1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		39
Metal Manufactures Ltd v FCT	[1999] FCA 1712; (1999) 43 ATR 375	Federal Court of Australia	Australia - Commonwealth	8 Dec 1999	AustLII		38
FCT v Lenzo	[2008] FCAFC 50; (2008) 167 FCR 255; (2008) 247 ALR 242; (2007) 68 ATR 381; [2008] ATC 20-014	Federal Court of Australia	Australia - Commonwealth	3 Apr 2008	AustLII		35
Commissioner of Taxation v Mochkin	[2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272	Federal Court of Australia	Australia - Commonwealth	26 Feb 2003	AustLII		35
Cooke v Commissioner of Taxation	[2002] FCA 1315; (2002) 51 ATR 223	Federal Court of Australia	Australia - Commonwealth	29 Oct 2002	AustLII		34
CPH Property Pty Ltd v Commissioner of Taxation	[1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII		34
Commissioner of Taxation v Zoffanies Pty Ltd	[2003] FCAFC 236; (2003) 132 FCR 523; 54 ATR 280; 77 ALD 518; [2003] ATC 4,942	Federal Court of Australia	Australia - Commonwealth	24 Oct 2003	AustLII		33
Walton v ACN 004 410 833 Ltd (formerly Arrium Ltd) (in liquidation)	[2022] HCA 3; 399 ALR 1; (2022) 96 ALJR 166	High Court of Australia	Australia - Commonwealth	16 Feb 2022	AustLII		28
Martin v Norton Rose Fulbright Australia (No 2)	[2019] FCA 96	Federal Court of Australia	Australia - Commonwealth	11 Feb 2019	AustLII		28
Tabcorp Holdings Ltd v Victoria	[2013] VSC 302	Supreme Court of Victoria	Australia - Victoria	13 Jun 2013	AustLII		28
Commissioner of Taxation v AXA Asia Pacific Holdings Ltd	[2010] FCAFC 134; (2010) 189 FCR 204	Federal Court of Australia	Australia - Commonwealth	18 Nov 2010	AustLII		28
Ship 'Gem of Safaga' v Euroceanica (UK) Ltd	[2010] FCAFC 14; (2010) 182 FCR 27; (2010) 265 ALR 88	Federal Court of Australia	Australia - Commonwealth	26 Feb 2010	AustLII		28
IOOF Holdings Ltd v Maurice Blackburn Pty Ltd	[2016] VSC 311	Supreme Court of Victoria	Australia - Victoria	25 Aug 2016	AustLII		27
Secretary, Department of Prime Minister and Cabinet and Secretary, Department of Infrastructure and Regional Development and Sanderson (Party Joined)	[2015] AATA 361	Administrative Appeals Tribunal	Australia	27 May 2015	AustLII		27
Tran v Commonwealth	[2010] FCAFC 80; (2010) 187 FCR 54; (2010) 271 ALR 1; (2010) 116 ALD 29	Federal Court of Australia	Australia - Commonwealth	6 Jul 2010	AustLII		27
Puzey v FCT	[2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595	Federal Court of Australia	Australia - Commonwealth	19 Sep 2002	AustLII		26
Ships 'Hako Endeavour', 'Hako Excel', 'Hako Esteem' and 'Hako Fortress' v Programmed Total Marine Services Pty Ltd	[2013] FCAFC 21; (2013) 211 FCR 369; (2013) 296 ALR 265	Federal Court of Australia	Australia - Commonwealth	26 Feb 2013	AustLII		23
Christine George on behalf of the Gurambilbarra People v Queensland	[2008] FCA 1518	Federal Court of Australia	Australia - Commonwealth	10 Oct 2008	AustLII		23
Commissioner of Taxation v Arnold (No 2)	[2015] FCA 34; (2015) 324 ALR 59; (2015) 100 ATR 529	Federal Court of Australia	Australia - Commonwealth	4 Feb 2015	AustLII		22
Aquila Coal Pty Ltd v Bowen Central Coal Pty Ltd	[2013] QSC 82	Supreme Court of Queensland	Australia - Queensland	28 Mar 2013	AustLII		22
Dye v Commonwealth Securities Ltd (No 5)	[2010] FCA 950	Federal Court of Australia	Australia - Commonwealth	1 Sep 2010	AustLII		22
Eastmark Holdings Pty Ltd v Kabraji (No 3)	[2012] NSWSC 1463	Supreme Court of New South Wales	Australia - New South Wales	3 Dec 2012	AustLII		21
Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue	[2017] NSWSC 9; (2017) 104 ATR 820	Supreme Court of New South Wales	Australia - New South Wales	30 Jan 2017	AustLII		20
Cantor v Audi Australia Pty Ltd	[2016] FCA 1391	Federal Court of Australia	Australia - Commonwealth	22 Nov 2016	AustLII		20
Spotlight Stores Pty Ltd v FCT	[2004] FCA 650; (2004) 55 ATR 745	Federal Court of Australia	Australia - Commonwealth	25 May 2004	AustLII		20
Spassked Pty Ltd v Commissioner of Taxation (No 5)	[2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337	Federal Court of Australia	Australia - Commonwealth	14 Feb 2003	AustLII		19
Kent v The Vessel Maria Luisa	[2003] FCAFC 93; (2003) 130 SCR 12; (2003) 130 FCR 12	Federal Court of Australia	Australia - Commonwealth	16 May 2003	AustLII		18
Jones and Commissioner of Taxation	[2003] AATA 84; (2003) 52 ATR 1063	Administrative Appeals Tribunal	Australia	31 Jan 2003	AustLII		18
FCT v Macquarie Bank Ltd	[2013] FCAFC 13; (2013) 210 FCR 164; 88 ATR 708; [2013] ATC 20-373	Federal Court of Australia	Australia - Commonwealth	15 Feb 2013	AustLII		17
Visser v DPP (Cth)	[2020] VSCA 327	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	18 Dec 2020	AustLII		16
Channel Pastoral Holdings Pty Ltd v Commissioner of Taxation	[2015] FCAFC 57; (2015) 232 FCR 162; (2015) 321 ALR 261; [2015] ATC 20-503	Federal Court of Australia	Australia - Commonwealth	7 May 2015	AustLII		16
Noza Holdings Pty Ltd v Commissioner of Taxation	[2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII		16
Commissioner of Taxation v News Australia Holdings Pty Ltd	[2010] FCAFC 78; (2010) 79 ATR 461; [2010] ATC 20-191	Federal Court of Australia	Australia - Commonwealth	30 Jun 2010	AustLII		16
Hart v FCT	[2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317	Federal Court of Australia	Australia - Commonwealth	2 Nov 2001	AustLII		16
Insurance Australia Ltd t/as NRMA Insurance v Checchia	[2011] NSWCA 101; (2011) 80 NSWLR 1; (2011) 58 MVR 145	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	28 Apr 2011	AustLII		15
McCutcheon v FCT	[2008] FCA 318; (2008) 168 FCR 149; (2008) 69 ATR 607; [2008] ATC 20-009	Federal Court of Australia	Australia - Commonwealth	12 Mar 2008	AustLII		15
Re Vce and FCT	[2006] AATA 821; 63 ATR 1249	Administrative Appeals Tribunal	Australia	26 Sep 2006	AustLII		15
Australia and New Zealand Banking Group Ltd v Commissioner of Taxation	[2003] FCA 1410; (2003) 137 FCR 1; 203 ALR 644; (2003) 54 ATR 449	Federal Court of Australia	Australia - Commonwealth	4 Dec 2003	AustLII		15
Opal Maritime Agencies Pty Ltd v Skulptor Konenkov	[2000] FCA 507; (2000) 98 FCR 519; 172 ALR 481	Federal Court of Australia	Australia - Commonwealth	19 Apr 2000	AustLII		15
Taxpayer v Commissioner of Taxation	[2010] AATA 497; [2010] ATC 1-022; (2010) 76 ATR 917	Administrative Appeals Tribunal	Australia	2 Jul 2010	AustLII		14
Pearce v R	[2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Apr 2005	AustLII		13
)	[1999] ZASCA 64; 1999 4 SA 1149; 1999 12 JTLR 337	Supreme Court of Appeal of South Africa	South Africa	17 Sep 1999	SAFLII		13
Guardian Ait Pty Ltd ATF Australian Investment Trust v Commissioner of Taxation	[2021] FCA 1619; 114 ATR 136	Federal Court of Australia	Australia - Commonwealth	21 Dec 2021	AustLII		12
Law Institute of Victoria v Commissioner of State Revenue	[2015] VSC 604; (2015) 101 ATR 899	Supreme Court of Victoria	Australia - Victoria	21 Oct 2015	AustLII		12
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
Futuris Corporation Ltd v FCT	[2010] FCA 935; (2010) 80 ATR 330; [2010] ATC 20-206	Federal Court of Australia	Australia - Commonwealth	31 Aug 2010	AustLII		12
Eastern Nitrogen Ltd v FCT	[1999] FCA 1536; (1999) 43 ATR 112	Federal Court of Australia	Australia - Commonwealth	5 Nov 1999	AustLII		12
Tommy on behalf of the Yinhawangka Gobawarrah v Western Australia (No 2)	[2019] FCA 1551	Federal Court of Australia	Australia - Commonwealth	20 Sep 2019	AustLII		11
Commissioner of Taxation v Futuris Corporation Ltd	[2012] FCAFC 32; (2012) 205 FCR 274; (2012) 87 ATR 828; [2012] ATC 20-306	Federal Court of Australia	Australia - Commonwealth	19 Mar 2012	AustLII		11
Commissioner of Taxation v PricewaterhouseCoopers	[2022] FCA 278	Federal Court of Australia	Australia - Commonwealth	25 Mar 2022	AustLII		10
Stephen v Seahill Enterprises Pty Ltd	[2021] FWCFB 2623; (2021) 306 IR 140	Fair Work Commission	Australia	12 May 2021	AustLII		10
Mortgage Results Pty Ltd v Millsave Holdings Pty Ltd (Legal Privilege)	[2017] VSC 704	Supreme Court of Victoria	Australia - Victoria	28 Nov 2017	AustLII		10
Australian Crime Commission v Stewart	[2012] FCA 29; (2012) 286 ALR 713	Federal Court of Australia	Australia - Commonwealth	30 Jan 2012	AustLII		10
Eldersmede Pty Ltd and Commissioner of Taxation	[2004] AATA 710; (2004) 56 ATR 1179	Administrative Appeals Tribunal	Australia	25 Jun 2004	AustLII		10
Australian Prudential Regulation Authority v Holloway	[2000] FCA 579; (2000) 104 FCR 521; 45 ATR 170	Federal Court of Australia	Australia - Commonwealth	12 May 2000	AustLII		10
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation	[2022] FCA 972	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII		9
Shymko v Lach	[2022] NSWSC 1096	Supreme Court of New South Wales	Australia - New South Wales	18 Aug 2022	AustLII		9
Roberts-Smith v Fairfax Media Publications Pty Ltd (No 23)	[2021] FCA 1460; (2021) 157 ACSR 438	Federal Court of Australia	Australia - Commonwealth	23 Nov 2021	AustLII		9
DBCT Management Pty Ltd v McConnell Dowell Constructors (Aust) Pty Ltd and Geosea Australia Pty Ltd Joint Venture	[2021] FCA 512	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII		9
FCT v Visy Industries USA Pty Ltd	[2012] FCAFC 106; (2012) 205 FCR 317; (2012) 90 ATR 148; [2012] ATC 20-340	Federal Court of Australia	Australia - Commonwealth	10 Aug 2012	AustLII		9
Shui on Credit Co Ltd v Commissioner of Inland Revenue	[2009] HKCFA 102; [2010] 2 HKC 80; (2009) 12 HKCFAR 392; [2010] 1 HKLRD 237	Hong Kong Court of Final Appeal	Hong Kong	30 Nov 2009	HKLII		9
FCT v Star City Pty Ltd (No 2)	[2009] FCAFC 122; (2009) 180 FCR 448; [2009] ATC 20-129; 74 ATR 447	Federal Court of Australia	Australia - Commonwealth	10 Sep 2009	AustLII		9
Leung Lai Fong v Ho Sin Ying	[2009] HKCFA 68; [2010] 2 HKC 216; (2009) 12 HKCFAR 581	Hong Kong Court of Final Appeal	Hong Kong	24 Jul 2009	HKLII		9
Walters v FCT	[2007] FCA 1270; (2007) 162 FCR 421; (2007) 67 ATR 156	Federal Court of Australia	Australia - Commonwealth	20 Aug 2007	AustLII		9
Ryan and Commissioner of Taxation	[2004] AATA 753; (2004) 56 ATR 1122; 82 ALD 140	Administrative Appeals Tribunal	Australia	19 Jul 2004	AustLII		9
Commissioner of Taxation v Guardian AIT Pty Ltd ATF Australian Investment Trust	[2023] FCAFC 3; 115 ATR 316	Federal Court of Australia	Australia - Commonwealth	24 Jan 2023	AustLII		8
Commonwealth DPP v Citigroup Global Markets Australia Pty Ltd (No 3 - privilege claims)	[2021] FCA 1208	Federal Court of Australia	Australia - Commonwealth	8 Oct 2021	AustLII		8
Commonwealth DPP v Citigroup Global Markets Australia Pty Ltd	[2021] FCA 511	Federal Court of Australia	Australia - Commonwealth	14 May 2021	AustLII		8
Zantran Pty Ltd v Crown Resorts Ltd (No 2)	[2020] FCA 1024; (2020) 146 ACSR 235	Federal Court of Australia	Australia - Commonwealth	21 Jul 2020	AustLII		8
Hart v F C of T	[2018] FCAFC 61; (2018) 261 FCR 406	Federal Court of Australia	Australia - Commonwealth	20 Apr 2018	AustLII		8
Hamden and Department of Human Services	[2013] AICmr 41	Australian Information Commissioner	Australia	12 Apr 2013	AustLII		8
British American Tobacco Australia Services Ltd v Commissioner of Taxation	[2010] FCAFC 130; (2010) 189 FCR 151	Federal Court of Australia	Australia - Commonwealth	10 Nov 2010	AustLII		8
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd	[2009] FCA 1210; (2009) 113 ALD 254; (2009) 75 ATR 916; [2009] ATC 20-141	Federal Court of Australia	Australia - Commonwealth	28 Oct 2009	AustLII		8
Jackermis v Woolworths (SA) Pty Ltd and Return to Work Corporation of South Australia	[2022] SAET 74		Australia	14 Jun 2022	AustLII		7
Perazzoli v BankSA (No 2)	[2016] FCA 260	Federal Court of Australia	Australia - Commonwealth	16 Mar 2016	AustLII		7
Chief Commissioner of State Revenue v Centro (CPL) Ltd	[2011] NSWCA 325; (2011) 81 NSWLR 462; (2011) 86 ATR 28	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Oct 2011	AustLII		7
Commissioner of Inland Revenue v Tai Hing Cotton Mill (Development) Ltd	[2007] HKCFA 78; [2008] 1 HKC 151; (2007) 10 HKCFAR 704; [2008] 2 HKLRD 40	Hong Kong Court of Final Appeal	Hong Kong	4 Dec 2007	HKLII		7
Ell v Commissioner of Taxation	[2006] FCA 71	Federal Court of Australia	Australia - Commonwealth	10 Feb 2006	AustLII		7
Vincent v FCT	[2002] FCA 656	Federal Court of Australia	Australia - Commonwealth	24 May 2002	AustLII		7
VNBM and Commissioner of Taxation	[2021] AATA 1626	Administrative Appeals Tribunal	Australia	7 Jun 2021	AustLII		6
ACN 154 520 199 Pty Ltd (in liq) v Commissioner of Taxation	[2020] FCAFC 190; (2020) 282 FCR 455	Federal Court of Australia	Australia - Commonwealth	6 Nov 2020	AustLII		6
Pty Ltd (In Liq) and FCT	[2019] AATA 5981	Administrative Appeals Tribunal	Australia	20 Dec 2019	AustLII		6
Resource Capital Fund IV LP v Commissioner of Taxation	[2018] FCA 41; (2018) 355 ALR 273	Federal Court of Australia	Australia - Commonwealth	5 Feb 2018	AustLII		6
Kirkman v DP World Melbourne Ltd	[2016] FWC 605	Fair Work Commission	Australia	29 Jan 2016	AustLII		6
Victoria v Tabcorp Holdings Ltd	[2013] VSCA 180	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	24 Jul 2013	AustLII		6
Sharjade Pty Ltd v RAAF Landings	[2008] NSWSC 151	Supreme Court of New South Wales	Australia - New South Wales	28 Feb 2008	AustLII		6
R v Connolly	[2004] NZHC 1226; (2004) 21 NZTC 18,844	High Court of New Zealand	New Zealand	22 Oct 2004	NZLII		6
Minerva Financial Group Pty Ltd v Commissioner of Taxation	[2024] FCAFC 28	Federal Court of Australia	Australia - Commonwealth	8 Mar 2024	AustLII		5
Electoral Commissioner of the Australian Electoral Commission v Laming (No 2)	[2023] FCA 917	Federal Court of Australia	Australia - Commonwealth	9 Aug 2023	AustLII		5
Chief Commissioner of State Revenue v Godolphin Australia Pty Ltd	[2023] NSWCA 44	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	20 Mar 2023	AustLII		5
Komlotex Pty Ltd v AMP Ltd	[2022] NSWSC 1525	Supreme Court of New South Wales	Australia - New South Wales	9 Nov 2022	AustLII		5
Karmakar v Minister for Health (No 2)	[2021] FCA 916; (2021) 177 ALD 83	Federal Court of Australia	Australia - Commonwealth	6 Aug 2021	AustLII		5
In the matter of Northern Energy Corporation Ltd	[2020] NSWSC 1073; (2020) 147 ACSR 572	Supreme Court of New South Wales	Australia - New South Wales	14 Aug 2020	AustLII		5
Northern Endeavour Shipping Pte Ltd v Owners of the MV NYK Isabel	[2016] ZASCA 89; 2017 1 SA 25; [2016] 3 All SA 418	Supreme Court of Appeal of South Africa	South Africa	1 Jun 2016	SAFLII		5
Jones and Queensland Police Service	[2015] QICmr 15	Queensland Information Commissioner	Australia - Queensland	26 Jun 2015	AustLII		5
Melrose Cranes and Rigging Pty Ltd v Manitowoc Crane Group Australia Pty Ltd	[2012] NSWSC 904	Supreme Court of New South Wales	Australia - New South Wales	17 Aug 2012	AustLII		5
Hoxede Pty Ltd v Chief Commissioner of State Revenue	[2011] NSWADT 251	Administrative Decisions Tribunal	Australia - New South Wales	4 Nov 2011	AustLII		5
Commissioner of Taxation v Citigroup Pty Ltd	[2011] FCAFC 61; (2011) 193 FCR 380; (2011) 83 ATR 305	Federal Court of Australia	Australia - Commonwealth	10 May 2011	AustLII		5
Citigroup Pty Ltd v FCT	[2010] FCA 826; [2010] ATC 20-201; (2010) 81 ATR 412	Federal Court of Australia	Australia - Commonwealth	9 Aug 2010	AustLII		5
British American Tobacco Australia Services Ltd v Commissioner of Taxation	[2009] FCA 1550; [2009] ATC 20-155; 77 ATR 518	Federal Court of Australia	Australia - Commonwealth	21 Dec 2009	AustLII		5
Lenzo v Commissioner of Taxation	[2007] FCA 1402	Federal Court of Australia	Australia - Commonwealth	7 Sep 2007	AustLII		5
Puzey v Commissioner of Taxation	[2002] FCA 1615; 124 FCR 514; 51 ATR 616	Federal Court of Australia	Australia - Commonwealth	24 Dec 2002	AustLII		5
Godolphin Australia Pty Ltd v Chief Commissioner of State Revenue	[2024] HCA 20; (2024) 98 ALJR 808	High Court of Australia	Australia - Commonwealth	5 Jun 2024	AustLII		4
Zonnevylle v Secretary, Department of Education	[2022] NSWCATAD 187	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	7 Jun 2022	AustLII		4
McMillan v Warner (Trustee)	[2022] FCAFC 20	Federal Court of Australia	Australia - Commonwealth	23 Feb 2022	AustLII		4
Darnell v Stonehealth Pty Ltd (No 4)	[2021] FCA 823	Federal Court of Australia	Australia - Commonwealth	21 Jul 2021	AustLII		4
Hart v Commissioner of Taxation (No 4)	[2017] FCA 572	Federal Court of Australia	Australia - Commonwealth	26 May 2017	AustLII		4
R v Rogerson; R v McNamara (No 31)	[2016] NSWSC 195	Supreme Court of New South Wales	Australia - New South Wales	29 Mar 2016	AustLII		4
Liesfield v SPI Electricity Pty Ltd	[2014] VSC 348	Supreme Court of Victoria	Australia - Victoria	25 Jul 2014	AustLII		4
R v Dunn (No 9)	[2014] WASC 61	Supreme Court of Western Australia	Australia - Western Australia	28 Feb 2014	AustLII		4
Nolan v Nolan	[2013] QSC 140	Supreme Court of Queensland	Australia - Queensland	31 May 2013	AustLII		4
Re Yip v FCT	[2011] AATA 785; (2011) 82 ATR 761; [2011] ATC 10-214	Administrative Appeals Tribunal	Australia	4 Nov 2011	AustLII		4
Platinum Investment Management Ltd v Chief Commissioner of State Revenue (No 2)	[2010] NSWSC 1; [2010] ATC 20-160; (2010) 78 ATR 143	Supreme Court of New South Wales	Australia - New South Wales	2 Feb 2010	AustLII		4
Euroceanica (UK) Ltd v Ship 'Gem of Safaga' as Surrogate for Ships 'JBU Opal' and 'JBU Onyx'	[2009] FCA 1467; (2009) 182 FCR 1; (2009) 263 ALR 68	Federal Court of Australia	Australia - Commonwealth	9 Dec 2009	AustLII		4
Bulkship Union SA v Qannas Shipping Co Ltd (339/08)	[2009] ZASCA 74; 2010 1 SA 53; [2009] 4 All SA 189	Supreme Court of Appeal of South Africa	South Africa	1 Jun 2009	SAFLII		4
Taxpayers and Commissioner of Taxation	[2005] AATA 1251; 61 ATR 1132	Administrative Appeals Tribunal	Australia	16 Dec 2005	AustLII		4
Re Dibarr Pty Ltd and FCT	[2004] AATA 1030; 57 ATR 1183	Administrative Appeals Tribunal	Australia	1 Oct 2004	AustLII		4
Commissioner of State Revenue v Purdale Holdings Pty Ltd	[2003] VSC 289; 53 ATR 488	Supreme Court of Victoria	Australia - Victoria	15 Aug 2003	AustLII		4
Merchant v Commissioner of Taxation	[2024] FCA 498	Federal Court of Australia	Australia - Commonwealth	14 May 2024	AustLII		3
Minerva Financial Group Pty Ltd v Commissioner of Taxation	[2022] FCA 1092	Federal Court of Australia	Australia - Commonwealth	16 Sep 2022	AustLII		3
Commissioner of Taxation v International Indigenous Football Foundation Australia Pty Ltd	[2018] FCA 528; (2018) 107 ATR 769	Federal Court of Australia	Australia - Commonwealth	19 Mar 2018	AustLII		3
South Australian Employers ’ Chamber of Commerce & Industrial Inc v Commissioner of State Taxation	[2017] SASC 127; 106 ATR 305	Supreme Court of South Australia	Australia - South Australia	31 Aug 2017	AustLII		3
Programmed Total Marine Services Pty Ltd v Ship 'Hako Fortress'	[2012] FCA 805; (2012) 293 ALR 139	Federal Court of Australia	Australia - Commonwealth	1 Aug 2012	AustLII		3
Alderman v Zurich	[2011] NSWSC 754	Supreme Court of New South Wales	Australia - New South Wales	21 Jul 2011	AustLII		3
Narbey v Commissioner of Taxation	[2008] FCA 1699; (2008) 111 ALD 312; (2008) 71 ATR 158; [2008] ATC 20-067	Federal Court of Australia	Australia - Commonwealth	14 Nov 2008	AustLII		3
Star City Pty Ltd v Commissioner of Taxation	[2007] FCA 1701	Federal Court of Australia	Australia - Commonwealth	9 Nov 2007	AustLII		3
Macpherson and Commissioner of Taxation	[2007] AATA 1022; (2007) 65 ATR 702	Administrative Appeals Tribunal	Australia	22 Jan 2007	AustLII		3
Electricity Supply Industry Superannuation (Qld) Ltd v Deputy FCT	[2002] FCA 1274	Federal Court of Australia	Australia - Commonwealth	17 Oct 2002	AustLII		3
Poralu Marine Australia Pty Ltd v MV Dijksgracht	[2022] FCA 1038	Federal Court of Australia	Australia - Commonwealth	6 Sep 2022	AustLII		2
Karri Country Produce Pty Ltd As Trustee for the Franceschi Trust v Advance Packing & Marketing Services Pty Ltd As Trustee for the Apms Unit Trust	[2022] WASC 37	Supreme Court of Western Australia	Australia - Western Australia	14 Feb 2022	AustLII		2
Crawford v Quail	[2021] WASC 290	Supreme Court of Western Australia	Australia - Western Australia	24 Aug 2021	AustLII		2
Cobanov v Josifovski (No 2)	[2021] ACTSC 111	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	4 Jun 2021	AustLII		2
Commissioner of Taxation v Rowntree	[2020] FCA 1322	Federal Court of Australia	Australia - Commonwealth	18 Sep 2020	AustLII		2
Greig v Commissioner of Taxation	[2020] FCAFC 25	Federal Court of Australia	Australia - Commonwealth	2 Mar 2020	AustLII		2
Telecommunications Industry Ombudsman Ltd v Commissioner of State Revenue	[2017] VSC 286	Supreme Court of Victoria	Australia - Victoria	1 Jun 2017	AustLII		2
Curtin v Lord Howe Island Board	[2017] NSWCATAD 86	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	27 Mar 2017	AustLII		2
Bartlett v R [No 2]	[2013] WASC 83	Supreme Court of Western Australia	Australia - Western Australia	15 Mar 2013	AustLII		2
Mullet v Attorney-General's Department (Cth)	[2012] AATA 103	Administrative Appeals Tribunal	Australia	21 Feb 2012	AustLII		2
Lal v Director General, Department of Transport	[2011] NSWADT 74	Administrative Decisions Tribunal	Australia - New South Wales	8 Apr 2011	AustLII		2
Wingecarribee Shire Council v Lehman Brothers Australia Ltd (in liq) (No 5)	[2011] FCA 245	Federal Court of Australia	Australia - Commonwealth	18 Mar 2011	AustLII		2
IEL Finance Ltd v Commissioner of Taxation	[2010] FCA 898; (2010) 272 ALR 640; [2010] ATC 20-209	Federal Court of Australia	Australia - Commonwealth	20 Aug 2010	AustLII		2
Re News Australia Holdings Pty Ltd and FCT	[2009] AATA 750; 75 ATR 971; [2009] ATC 10-109	Administrative Appeals Tribunal	Australia	29 Sep 2009	AustLII		2
Princi v FCT	[2008] FCA 441; (2008) 47 AAR 435; [2008] ATC 20-016; 68 ATR 938	Federal Court of Australia	Australia - Commonwealth	4 Apr 2008	AustLII		2
Tolich v Commissioner of Taxation	[2007] FCA 1195	Federal Court of Australia	Australia - Commonwealth	10 Aug 2007	AustLII		2
McCutcheon and Commissioner of Taxation	[2006] AATA 535; 63 ATR 1323	Administrative Appeals Tribunal	Australia	22 Jun 2006	AustLII		2
Sleight v FCT	[2003] FCA 896	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII		2
Zoffanies Pty Ltd and Commissioner of Taxation	[2002] AATA 758; 50 ATR 1192	Administrative Appeals Tribunal	Australia	4 Sep 2002	AustLII		2
RAL and Commissioner of Taxation	[2002] AATA 653; 50 ATR 1076	Administrative Appeals Tribunal	Australia	2 Aug 2002	AustLII		2
Sun Lucky Co Ltd v Mu Gung Wha	[1999] FCA 220	Federal Court of Australia	Australia - Commonwealth	12 Mar 1999	AustLII		2
Ierna v Commissioner of Taxation	[2024] FCA 592	Federal Court of Australia	Australia - Commonwealth	6 Jun 2024	AustLII		1
Hillier v Martin (No 19)	[2024] FCA 210	Federal Court of Australia	Australia - Commonwealth	8 Mar 2024	AustLII		1
HNMF and Commissioner of Taxation (Taxation)	[2023] AATA 4067	Administrative Appeals Tribunal	Australia	30 Nov 2023	AustLII		1
Sea Swift Pty Ltd v Torres Strait Island Regional Council	[2023] QSC 160	Supreme Court of Queensland	Australia - Queensland	19 Jul 2023	AustLII		1
Mylan Australia Holding Pty Ltd v Commissioner of Taxation	[2023] FCA 672	Federal Court of Australia	Australia - Commonwealth	21 Jun 2023	AustLII		1
Sun v R	[2023] NSWCCA 147; (2023) 112 NSWLR 52	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	21 Jun 2023	AustLII		1
Adanguidi v R	[2023] NSWCCA 91	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	20 Apr 2023	AustLII		1
HongKong Xinhe International Investment Co Ltd v Bullseye Mining Ltd [No 5]	[2022] WASC 245	Supreme Court of Western Australia	Australia - Western Australia	2 Aug 2022	AustLII		1
FlyBlue Management Pty Ltd v NSW Crown Lands Department	[2021] NSWCATAD 322	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	2 Nov 2021	AustLII		1
Broadbent v Commissioner of Police	[2021] NSWCATAD 287	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	1 Oct 2021	AustLII		1
El Rashidy & El Rashidy	[2019] FamCA 402	Family Court of Australia	Australia	5 Jul 2019	AustLII		1
Anglo American Investments Pty Ltd (Trustee) (No 2) v Commissioner of Taxation	[2019] FCA 1028	Federal Court of Australia	Australia - Commonwealth	12 Jun 2019	AustLII		1
OY76VY and Board of Professional Engineers of Queensland	[2019] QICmr 1	Queensland Information Commissioner	Australia - Queensland	24 Jan 2019	AustLII		1
Fyna Projects Pty Ltd v Deputy Commissioner of Taxation	[2018] FCA 2041	Federal Court of Australia	Australia - Commonwealth	21 Dec 2018	AustLII		1
Vic Kids Property Pty Ltd v Kritsonis	[2018] VCC 891	County Court of Victoria	Australia - Victoria	20 Jun 2018	AustLII		1
Pluta and Queensland Rail	[2017] QICmr 4	Queensland Information Commissioner	Australia - Queensland	16 Feb 2017	AustLII		1
Mercedes-Benz Australia/Pacific Pty Ltd v Commissioner of State Revenue	[2016] VSCA 194	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	11 Aug 2016	AustLII		1
Virtu Fast Ferries Ltd v Ship 'Cape Leveque'	[2015] FCAFC 58; (2015) 232 FCR 22; (2015) 321 ALR 471	Federal Court of Australia	Australia - Commonwealth	30 Apr 2015	AustLII		1
Beecham v Commissioner of Inland Revenue	[2014] NZHC 2839; (2014) 26 NZTC 21-111	High Court of New Zealand	New Zealand	14 Nov 2014	NZLII		1
CSL Australia Pty Ltd v Minister for Infrastructure and Transport	[2014] FCA 1160; (2014) 227 FCR 333	Federal Court of Australia	Australia - Commonwealth	3 Nov 2014	AustLII		1
Jamsapi Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWADT 202	Administrative Decisions Tribunal	Australia - New South Wales	12 Sep 2013	AustLII		1
Fully Profit (Asia) Ltd v the Secretary for Justice for and on Behalf of the Director of Lands	[2012] HKCA 44	Hong Kong Court of Appeal	Hong Kong	31 Jan 2012	HKLII		1
VWA v Patrick Stevedoring Pty Ltd (Criminal)	[2011] VMC 62	Magistrates' Court of Victoria	Australia - Victoria	21 Jan 2011	AustLII		1
RCI Pty Ltd v Commissioner of Taxation	[2010] FCA 939; (2010) 272 ALR 347; [2010] ATC 20-207	Federal Court of Australia	Australia - Commonwealth	1 Sep 2010	AustLII		1
Morrison v Bulga Coal Management Pty Ltd	[2008] NSWIRComm 243	New South Wales Industrial Relations Commission	Australia - New South Wales	19 Dec 2008	AustLII		1
Barham and Commissioner of Taxation	[2007] AATA 1824; 68 ATR 328	Administrative Appeals Tribunal	Australia	28 Sep 2007	AustLII		1
Brody and Commissioner of Taxation	[2007] AATA 1764; 69 ATR 941	Administrative Appeals Tribunal	Australia	14 Sep 2007	AustLII		1
Leggett and Commissioner of Taxation	[2007] AATA 1624; (2007) 69 ATR 678	Administrative Appeals Tribunal	Australia	1 Aug 2007	AustLII		1
Miniello and Commissioner of Taxation	[2007] AATA 1470; (2007) 68 ATR 565	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Richards and Commissioner of Taxation	[2007] AATA 1471; (2007) 68 ATR 629	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Burrows and Commissioner of Taxation	[2007] AATA 1467; (2007) 68 ATR 502	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Re Taxpayer and FCT	[2007] AATA 1279; 66 ATR 532	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII		1
Betfair Pty Ltd and Department of the Attorney General, Re	[2007] WAICmr 7	Western Australian Information Commissioner	Australia - Western Australia	13 Apr 2007	AustLII		1
Cumins v Commissioner of Taxation	[2006] FCA 43	Federal Court of Australia	Australia - Commonwealth	6 Feb 2006	AustLII		1
Gruber and Commissioner of Taxation	[2005] AATA 1305; 61 ATR 1152	Administrative Appeals Tribunal	Australia	23 Dec 2005	AustLII		1
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		1
Commissioner of Taxation of the Commonwealth of Australia v MacArthur	[2003] FCA 903	Federal Court of Australia	Australia - Commonwealth	28 Aug 2003	AustLII		1
Tamas v Victorian Civil and Administrative Tribunal	[2002] VSC 309; 19 VAR 128	Supreme Court of Victoria	Australia - Victoria	7 Aug 2002	AustLII		1
Mochkin v Commissioner of Taxation	[2002] FCA 675	Federal Court of Australia	Australia - Commonwealth	29 May 2002	AustLII		1
Vilona v The Ship "Alnilam"	[2001] FCA 411	Federal Court of Australia	Australia - Commonwealth	10 Apr 2001	AustLII		1
Campbells Hardware & Timber Pty Ltd v CSD	[1998] QCA 16	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	27 Feb 1998	AustLII		1
Lion Nathan Brewing Investments Pty Ltd v Commissioner for ACT Revenue	[1997] FCA 1153	Federal Court of Australia	Australia - Commonwealth	28 Oct 1997	AustLII		1
Vicinity Funds RE Ltd v Commissioner of State Revenue	[2024] VSC 658	Supreme Court of Victoria	Australia - Victoria	30 Oct 2024	AustLII
Hoe v Kode	[2024] TASSC 51	Supreme Court of Tasmania	Australia - Tasmania	30 Sep 2024	AustLII
Toyota Finance Australia Ltd v Islam	[2024] NSWSC 1222	Supreme Court of New South Wales	Australia - New South Wales	23 Sep 2024	AustLII
Y64 and Department of Treaty, Aboriginal and Torres Strait Islander Partnerships, Communities and Arts;	[2024] QICmr 26	Queensland Information Commissioner	Australia - Queensland	17 Jun 2024	AustLII
Elvin v Vuleta	[2024] ACTSC 84	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	28 Mar 2024	AustLII
Racing New South Wales v Racing Victoria Ltd (No 2)	[2024] NSWSC 312	Supreme Court of New South Wales	Australia - New South Wales	26 Mar 2024	AustLII
Mylan Australia Holding Pty Ltd v Commissioner of Taxation (No 2)	[2024] FCA 253	Federal Court of Australia	Australia - Commonwealth	20 Mar 2024	AustLII
Collie and Commissioner of Taxation (Taxation)	[2024] AATA 440	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
Grant and Commissioner of Taxation (Taxation)	[2024] AATA 427	Administrative Appeals Tribunal	Australia	12 Mar 2024	AustLII
LK Law Pty Ltd v Karas (Legal Professional Privilege)	[2024] FCA 315	Federal Court of Australia	Australia - Commonwealth	6 Mar 2024	AustLII
Laming v Independent Parliamentary Expenses Authority	[2024] FCA 172	Federal Court of Australia	Australia - Commonwealth	4 Mar 2024	AustLII
CPG Group Pty Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 199	Administrative Appeals Tribunal	Australia	5 Jan 2024	AustLII
Diawara v National Australia Bank Ltd	[2023] FCA 1048	Federal Court of Australia	Australia - Commonwealth	8 Sep 2023	AustLII
R55 and Queensland Building and Construction Commission	[2023] QICmr 39	Queensland Information Commissioner	Australia - Queensland	23 Aug 2023	AustLII
Vasey v Gladstone Area Group Apprentices Ltd	[2023] QIRC 165	Queensland Industrial Relations Commission	Australia - Queensland	5 Jun 2023	AustLII
Kelly v Penzes	[2023] VSC 74	Supreme Court of Victoria	Australia - Victoria	23 Feb 2023	AustLII
Community Resource Network v NSW Department of Justice	[2022] NSWCATAD 363	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	14 Nov 2022	AustLII
Lawson v Minister for Environment and Water (No 2)	[2022] NSWLEC 133	Land and Environment Court of New South Wales	Australia - New South Wales	11 Nov 2022	AustLII
Melbourne Corporation of Australia Pty Ltd v Commissioner of Taxation	[2021] FCA 972	Federal Court of Australia	Australia - Commonwealth	19 Aug 2022	AustLII
Trustee for JC Mobile Sharpening Discretionary Trust (Taxation)	[2022] AATA 2482	Administrative Appeals Tribunal	Australia	5 Aug 2022	AustLII
FlyBlue Management Pty Ltd v NSW Crown Lands Department (Department of Planning and Environment)	[2022] NSWCATAD 167	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	24 May 2022	AustLII
Bethune v Strategic Lawyers Pty Ltd	[2021] FedCFamC2G 6	Federal Circuit and Family Court of Australia - Division 2 General Federal Law	Australia - Commonwealth	2 Sep 2021	AustLII
Contract Control Services Pty Ltd v Thirteenth Sonmar Pty Ltd	[2021] VCC 925	County Court of Victoria	Australia - Victoria	12 Jul 2021	AustLII
McCarthy and Commissioner of Taxation (Taxation)	[2021] AATA 1511	Administrative Appeals Tribunal	Australia	28 May 2021	AustLII
Q70 and Queensland Human Rights Commission	[2020] QICmr 76	Queensland Information Commissioner	Australia - Queensland	21 Dec 2020	AustLII
National Tertiary Education Industry Union and Murdoch University, Re	[2020] WAICmr 5	Western Australian Information Commissioner	Australia - Western Australia	20 May 2020	AustLII
TR 2020/2 - Income tax: deductions for expenditure on environmental protection activities	[2020] ATOTR TR2020/2	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
TD 2020/6 - Income tax: what is a 'restructuring' for the purposes of subsection 125-70(1) of the Income Tax Assessment Act 1997?	[2020] ATOTD TD2020/6	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
TD 2020/6 - Income tax: what is a 'restructuring' for the purposes of subsection 125-70(1) of the Income Tax Assessment Act 1997?	[2020] ATOTD 6	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
TR 2020/2 - Income tax: deductions for expenditure on environmental protection activities	[2020] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
T93 and The University of Southern Queensland	[2019] QICmr 53	Queensland Information Commissioner	Australia - Queensland	2 Dec 2019	AustLII
Ariss and Commissioner of Taxation (Taxation)	[2019] AATA 2958	Administrative Appeals Tribunal	Australia	23 Aug 2019	AustLII
DYT16 v Minister for Immigration and Border Protection	[2018] FCA 1808	Federal Court of Australia	Australia - Commonwealth	6 Nov 2018	AustLII
Arysta Lifescience Australia Pty Ltd v Patton	[2018] SASC 83	Supreme Court of South Australia	Australia - South Australia	18 Jun 2018	AustLII
Davaria Pty Ltd v 7-Eleven Stores Pty Ltd	[2018] FCA 760	Federal Court of Australia	Australia - Commonwealth	28 May 2018	AustLII
Deppeler, in the matter of Deppeler (No 2)	[2017] FCA 978	Federal Court of Australia	Australia - Commonwealth	4 Aug 2017	AustLII
Academy Cleaning & Security Pty Ltd v Deputy Commissioner of Taxation	[2017] FCA 875	Federal Court of Australia	Australia - Commonwealth	3 Aug 2017	AustLII
Braham v ACN 101 482 580 Pty Ltd	[2017] VSC 340	Supreme Court of Victoria	Australia - Victoria	15 Jun 2017	AustLII
Hall & Hall	[2016] FamCA 745	Family Court of Australia	Australia	6 Sep 2016	AustLII
Stafford and Queensland Police Service	[2016] QICmr 7	Queensland Information Commissioner	Australia - Queensland	18 Feb 2016	AustLII
Commonwealth of Australia v Shenzhen Energy Transport Co Ltd (No 3)	[2016] FCA 87	Federal Court of Australia	Australia - Commonwealth	12 Feb 2016	AustLII
Orica Ltd v Commissioner of Taxation	[2015] FCA 1399	Federal Court of Australia	Australia - Commonwealth	7 Dec 2015	AustLII
G8KPL2 and Queensland Health	[2013] QICmr 15	Queensland Information Commissioner	Australia - Queensland	17 Jun 2014	AustLII
Bourne and Queensland Building and Construction Commission	[2014] QICmr 18	Queensland Information Commissioner	Australia - Queensland	9 May 2014	AustLII
Dacey and Department of Education, Training and Employment	[2013] QICmr 32	Queensland Information Commissioner	Australia - Queensland	18 Oct 2013	AustLII
Department of National Parks, Recreation, Sport and Racing	[2013] QICmr 28	Queensland Information Commissioner	Australia - Queensland	12 Sep 2013	AustLII
Mathews and Department of Transport and Main Roads	[2013] QICmr 22	Queensland Information Commissioner	Australia - Queensland	28 Aug 2013	AustLII
Mathews and Department of Transport and Main Roads	[2013] QICmr 23	Queensland Information Commissioner	Australia - Queensland	28 Aug 2013	AustLII
Osferatu & Osferatu (No 2)	[2013] FamCA 644	Family Court of Australia	Australia	22 Aug 2013	AustLII
Argus Probity Auditors & Advisors Pty Ltd and Queensland Rail	[2013] QICmr 17	Queensland Information Commissioner	Australia - Queensland	26 Jun 2013	AustLII
Gapsa and Department of Transport and Main Roads	[2013] QICmr 9	Queensland Information Commissioner	Australia - Queensland	12 Apr 2013	AustLII
‘‰ €€æ å  ç¦ æ	[2013] HKCA 155	Hong Kong Court of Appeal	Hong Kong	12 Apr 2013	HKLII
Bedran and Gold Coast City Council	[2013] QICmr 1	Queensland Information Commissioner	Australia - Queensland	22 Jan 2013	AustLII
Gerhardt and Brisbane City Council	[2012] QICmr 62	Queensland Information Commissioner	Australia - Queensland	27 Nov 2012	AustLII
C01MAA and The Public Trustee of Queensland	[2012] QICmr 23	Queensland Information Commissioner	Australia - Queensland	8 May 2012	AustLII
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 4f55u16a 9d3bu16a 921eu16a	[2012] HKCFI 418	Hong Kong Court of First Instance	Hong Kong	4 May 2012	HKLII
TD 2012/1 - Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to deny a deduction for some, or all, of the interest expense incurred in respect of an 'investment loan interest payment arrangement' of the type described in this Determination?	[2012] ATOTD 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
TD 2012/1 - Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to deny a deduction for some, or all, of the interest expense incurred in respect of an 'investment loan interest payment arrangement' of the type described in this Determination?	[2012] ATOTD TD2012/1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
Starr Family Trust v Chief Commissioner of State Revenue	[2011] NSWADT 314	Administrative Decisions Tribunal	Australia - New South Wales	4 Nov 2011	AustLII
Sent and Commissioner of Taxation	[2011] AATA 198	Administrative Appeals Tribunal	Australia	25 Mar 2011	AustLII
VWA v Patrick Stevedoring Pty Ltd (Criminal)	[2011] VMC 14	Magistrates' Court of Victoria	Australia - Victoria	21 Jan 2011	AustLII
MacMahon and Commissioner of Taxation	[2010] AATA 724	Administrative Appeals Tribunal	Australia	23 Sep 2010	AustLII
GSTR 2010/1 - Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5	[2010] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
TD 2010/12 - Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to an asymmetric swap scheme?	[2010] ATOTD 12	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
TD 2010/12 - Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to an asymmetric swap scheme?	[2010] ATOTD TD2010/12	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
GSTR 2010/1 - Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5	[2010] ATOGSTR GSTR2010/1	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
Inspector Anthony Nicholson (WorkCover Authority of New South Wales) v Waco Kwikform Ltd	[2009] NSWIRComm 123	New South Wales Industrial Relations Commission	Australia - New South Wales	30 Jul 2009	AustLII
Commissioner of Territory Revenue v Alcan (NT) Alumina Pty Ltd	[2009] HCATrans 150	High Court of Australia	Australia - Commonwealth	23 Jun 2009	AustLII
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR 1	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
SMSFR 2009/1 - Self Managed Superannuation Funds: business real property for the purposes of the Superannuation Industry (Supervision) Act 1993	[2009] ATOSMSFR SMSFR2009/1	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TR 2009/2 - Income tax: genuine redundancy payments	[2009] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TR 2009/3 - Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes	[2009] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TR 2009/3 - Income tax: application of section 177EA of the Income Tax Assessment Act 1936 to non-share distributions on certain 'dollar value' convertible notes	[2009] ATOTR TR2009/3	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TR 2009/2 - Income tax: genuine redundancy payments	[2009] ATOTR TR2009/2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Re Player and FCT	[2008] AATA 273; [2008] ATC 10-014; 71 ATR 591	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
Re Player and FCT	[2008] AATA 274; [2008] ATC 10-015; 71 ATR 668	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
Re O'Brien and FCT	[2008] AATA 86; [2008] ATC 10-002; 71 ATR 251	Administrative Appeals Tribunal	Australia	1 Feb 2008	AustLII
TR 2008/1 - Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements	[2008] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/1 - Income tax: application of Part IVA of the Income Tax Assessment Act 1936 to 'wash sale' arrangements	[2008] ATOTR TR2008/1	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Whether arrangement was a tax avoidance arrangement	[2007] NZTRA 15	New Zealand Taxation Review Authority	New Zealand	8 Nov 2007	NZLII
Balestra and Commissioner of Taxation	[2007] AATA 1845; 70 ATR 173	Administrative Appeals Tribunal	Australia	5 Oct 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1280; 67 ATR 433	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1278; 67 ATR 389	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1281; 67 ATR 477	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Re Taxpayer and FCT	[2007] AATA 1277; 67 ATR 344	Administrative Appeals Tribunal	Australia	30 Apr 2007	AustLII
Iddles v Commissioner of Taxation	[2007] FCA 395	Federal Court of Australia	Australia - Commonwealth	23 Mar 2007	AustLII
Macpherson and Commissioner of Taxation	[2007] AATA 1092; 65 ATR 944	Administrative Appeals Tribunal	Australia	28 Feb 2007	AustLII
Re Athans and FCT	[2006] AATA 1121; 65 ATR 900	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Taylor and Commissioner of Taxation	[2006] AATA 1120; 65 ATR 857	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
VCK and Commissioner of Taxation	[2006] AATA 1073; 64 ATR 1273	Administrative Appeals Tribunal	Australia	12 Dec 2006	AustLII
Re Munday and FCT	[2006] AATA 1066; 65 ATR 148	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Clampett and Commissioner of Taxation	[2006] AATA 1065; 65 ATR 124	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Athineos and Commissioner of Taxation	[2006] AATA 661; 63 ATR 1291	Administrative Appeals Tribunal	Australia	26 Jul 2006	AustLII
Bienstein and Attorney-General's Department	[2006] AATA 259	Administrative Appeals Tribunal	Australia	17 Mar 2006	AustLII
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR TR2006/13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/13 - Income tax: sale and leasebacks	[2006] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR TR2006/2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Inspector Wade v North Coast Area Health Service	[2005] NSWIRComm 349	New South Wales Industrial Relations Commission	Australia - New South Wales	5 Oct 2005	AustLII
Starr and Commissioner of Taxation	[2005] AATA 797; 61 ATR 1001	Administrative Appeals Tribunal	Australia	19 Aug 2005	AustLII
GSTR 2005/3 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits	[2005] ATOGSTR GSTR2005/3	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
GSTR 2005/3 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits	[2005] ATOGSTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Magazine Co and Commissioner of Taxation	[2004] AATA 1173; 58 ATR 1001	Administrative Appeals Tribunal	Australia	9 Nov 2004	AustLII
GSTR 2004/D5 - Goods and services tax: arrangements of the kind described in Taxpayer Alerts TA 2004/6 and TA 2004/7: use of the Grouping or Margin Scheme provisions of the GST Act to avoid or reduce the Goods and Services Tax on the sale of new residential premises	[2004] ATODGSTR GSTR2004/D5	Australian Taxation Office	Australia - Commonwealth	4 Aug 2004	AustLII
GSTR 2004/D6 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/8: Use of the Going Concern provisions and the Margin Scheme to avoid or reduce the Goods and Services Tax on the sale of new residential premises	[2004] ATODGSTR GSTR2004/D6	Australian Taxation Office	Australia - Commonwealth	4 Aug 2004	AustLII
GSTR 2004/D4 - Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - Exploitation of the second hand goods provisions to obtain input tax credits	[2004] ATODGSTR GSTR2004/D4	Australian Taxation Office	Australia - Commonwealth	14 Jul 2004	AustLII
QT2001/442-444 and Commissioner of Taxation	[2004] AATA 349; 55 ATR 1082	Administrative Appeals Tribunal	Australia	5 Apr 2004	AustLII
TR 2003/2 - Income tax: the royalty withholding tax implications of ship chartering arrangements	[2003] ATOTR TR2003/2	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/2 - Income tax: the royalty withholding tax implications of ship chartering arrangements	[2003] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TD 2003/3 - Income tax: Can Part IVA of the Income Tax Assessment Act 1936 (the '1936 Act') apply to a 'Capital Gains Tax reduction arrangement' of the type described in this Taxation Determination?	[2003] ATOTD TD2003/3	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TD 2003/3 - Income tax: Can Part IVA of the Income Tax Assessment Act 1936 (the '1936 Act') apply to a 'Capital Gains Tax reduction arrangement' of the type described in this Taxation Determination?	[2003] ATOTD 3	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Temwood Holdings Pty Ltd and Department for Planning and Infrastructure, Re	[2002] WAICmr 38	Western Australian Information Commissioner	Australia - Western Australia	22 Nov 2002	AustLII
O'Loughlin v HGF, Gabor Tamas Constructions Pty Ltd	[2002] VCAT 374	Victorian Civil and Administrative Tribunal	Australia - Victoria	29 May 2002	AustLII
TR 2002/13 - Income tax: Australian films - Division 10B - tax avoidance schemes	[2002] ATOTR TR2002/13	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/19 - Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes	[2002] ATOTR 19	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/18 - Income tax: home loan unit trust arrangement	[2002] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR 16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/13 - Income tax: Australian films - Division 10B - tax avoidance schemes	[2002] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/19 - Income tax: licence arrangements for intellectual property - Division 40 - tax avoidance schemes	[2002] ATOTR TR2002/19	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/18 - Income tax: home loan unit trust arrangement	[2002] ATOTR TR2002/18	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/16 - Income tax: the taxation consequences for taxpayers issuing certain stapled securities	[2002] ATOTR TR2002/16	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Owen & Others and Commissioner of Taxation	[2001] AATA 789; 48 ATR 1134	Administrative Appeals Tribunal	Australia	17 Sep 2001	AustLII
Woosnam v Minproc Engineers Ltd	[2001] WADC 176	District Court of Western Australia	Australia - Western Australia	31 Jul 2001	AustLII
XYZ Bank Ltd v Commissioner for the South african Revenue Service (10808)	[2001] ZATC 1	South Africa Tax Court	South Africa	16 May 2001	SAFLII
Commissioner of Taxation v Murray Leisure Group Pty Ltd S128/2000	[2000] HCATrans 752	High Court of Australia	Australia - Commonwealth	13 Dec 2000	AustLII
CPH Property Pty Ltd v Commissioner of Taxation S133/2000	[2000] HCATrans 754	High Court of Australia	Australia - Commonwealth	13 Dec 2000	AustLII
CPH Property Pty Ltd v Commissioner of Taxation S132/2000	[2000] HCATrans 753	High Court of Australia	Australia - Commonwealth	13 Dec 2000	AustLII
Commissioner of Taxation v Consolidated Press Holdings Ltd S127/2000	[2000] HCATrans 751	High Court of Australia	Australia - Commonwealth	13 Dec 2000	AustLII
MSC Mediterranean Shipping Co SA v Owners Of Ship "Tychi"	[1999] EWCA Civ 1150	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Mar 1999	BAILII
Commissioner, Public Service Commission v Civil Service Association of Western Australia Inc	[1998] WASCA 239	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	9 Sep 1998	AustLII
TR 98/22 - Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities	[1998] ATOTR 22	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/22 - Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities	[1998] ATOTR TR98/22	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
Clough Engineering Ltd and Deputy Commissioner of Taxation	[1997] AATA 118	Administrative Appeals Tribunal	Australia	10 Apr 1997	AustLII
Grollo Nominees Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia (+ supplementary reasons 18 April 1997)	[1997] FCA 659	Federal Court of Australia	Australia - Commonwealth	26 Mar 1997	AustLII
CC (New South Wales) Pty Ltd (in liquidation) v Commissioner of Taxation	[1997] FCA 23	Federal Court of Australia	Australia - Commonwealth	3 Feb 1997	AustLII

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
Privilege in Perspective: Client Legal Privilege in Federal Investigations	[2007] ALRC 107	Australian Law Reform Commission	Australia	circa 2007	AustLII		2

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	AustLII		8
"Of Sham and Other Lessons for Australian Revenue Law"	(2008) 32 Melbourne University Law Review 861	Kirby, Michael	Australia	circa 2008	AustLII		4
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law"	(2003) 27 Melbourne University Law Review 770	Pagone, G T	Australia	circa 2003	AustLII		3
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII		2
"Tax Avoidance - A View from the Dark Side"	(2016) 39 Melbourne University Law Review 950	Bloom, David	Australia	circa 2016	AustLII		1
"Tax Uncertainty"	(2009) 33 Melbourne University Law Review 886	Pagone, G T	Australia	circa 2009	AustLII		1
"Coming out of the Dark?:The Uncertainties that Remain in Respect of Part IVA: How does Recent Tax Office Guidance Help?"	(2006) 4 E-Journal of Tax Research 25	Wilson-Rogers, Nicole	Australia	circa 2006	AustLII		1
"Scheme New Zealand or an Example of the Operation of Div 165"	(2003) 1 (2) E-Journal of Tax Research 147	Hill, Graham	Australia	circa 2003	AustLII		1
"Charities, Election Campaigning and the Australian Constitution"	(2020) 43 Melbourne University Law Review 462	Beard, Jennifer Leigh	Australia	circa 2020	AustLII
"Trending Towards Convergence"	[2020] JlATaxTA 4	Tretola, John Gaetano	Australia	circa 2020	AustLII
"Australian tax avoidance cases - A comparative approach" (FCA)	[2017] FedJSchol 9	Pagone, Justice	Australia	circa 2017	AustLII
"Speech - Parallel Tax Avoidance Provisions: Australia and New Zealand" (VSC)	[2012] VicJSchol 20	Pagone, Justice Tony	Australia - Victoria	circa 2012	AustLII
"Mission accomplished? - a perspective on Part IVA of the Income Tax Assessment Act 1936" (FCA)	[2012] FedJSchol 28	Logan, Justice John	Australia	circa 2012	AustLII
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13	(2012) 11 (2) Canberra Law Review 117	Huang, Louisa	Australia	circa 2012	AustLII
"Speech 1313Part IVA Where Are We And Where Are We Going? The Big Picture" (VSC)	[2011] VicJSchol 8	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)	[2011] VicJSchol 10	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"Speech - Illuminating Tax Avoidance" (VSC)	[2011] VicJSchol 13	Pagone, Justice Tony	Australia - Victoria	circa 2011	AustLII
"Judicial review of the Accountants' Concession: a case for improving tax administration and accountability"	[2011] RevenueLawJl 8	Azzi, John	Australia	circa 2011	AustLII
"The speech 'Beyond †Blatant, Artificial And Contrived†: Part Of The Story so Far' was delivered by the Hon. Justice Pagone at the Taxation Institute of Australia Lecture, Victorian State Library, 13 October 2010" (VSC)	[2010] VicJSchol 20	Pagone, Justice Tony	Australia - Victoria	circa 2010	AustLII
"Weaving the Ethical Tapestry in These Changing Times - Contemporary Australian Discourses Regarding the Ethical Obligations of Australian Tax Practitioners"	(2010) 33 University of New South Wales Law Journal 745	Dabner, Justin; Burton, Mark	Australia	circa 2010	AustLII
"Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance"	[2010] RevenueLawJl 2	Xynas, Lidia	Australia	circa 2010	AustLII
"Speech - Beyond †Blatant, Artificial And Contrived†: Part Of The Story so Far" (VSC)	[2010] VicJSchol 60	Pagone, Justice Tony	Australia - Victoria	circa 2010	AustLII
"Defining ordinary income after McNeil"	[2009] UNSWLRS 32	Cashmere, Maurice; Fisher, Rodney	Australia	circa 2009	AustLII
"Speech - Tax Uncertainty" (VSC)	[2009] VicJSchol 11	Pagone, Justice Tony	Australia - Victoria	circa 2009	AustLII
"Reviewing the Discretion in Part IVA of the Income Tax Assessment Act 1936: Why the Devil is in The Lack of Detail: Part One"	(2009) 2 Journal of Applied Law and Policy 65	Wilson-Rogers, Nicole; Pinto, Dale	Australia	circa 2009	AustLII
"The Courts' role in statutory interpretation: the relevance of overseas case law to Australia's GST" (FCA)	[2009] FedJSchol 13	Lindgren, Justice Kevin	Australia	circa 2009	AustLII
"Containing Tax Avoidance: Anti-Avoidance Strategies"	[2008] UNSWLRS 40	Evans, Chris	Australia	circa 2008	AustLII
"From Lutine Bell to Law Reform — A Case Study in Australian Admiralty Law"	(2008) 22 Australian and New Zealand Maritime Law Journal 1	The Hon Justice Michael Kirby	Australia	circa 2008	AustLII
"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d"	[2008] JlATaxTA 1	Carbone, Domenic	Australia	circa 2008	AustLII
"Part IVA and Wash Sale Arrangements - Will It All Become Clear in the Wash?"	[2008] JlATaxTA 16	O'Keefe, Patricia	Australia	circa 2008	AustLII
"Paper - Where are we with Part IVA? Current Issues Involving Part IVA" (VSC)	[2007] VicJSchol 19	Pagone, Justice Tony	Australia - Victoria	circa 2007	AustLII
"Barriers to Avoidance: Recent Legislative and Judicial Developments in Common Law Jurisdictions"	[2007] UNSWLRS 12	Evans, Chris	Australia	circa 2007	AustLII
"Speech - Advising on Part IVA" (VSC)	[2007] VicJSchol 24	Pagone, Justice Tony	Australia - Victoria	circa 2007	AustLII
"Is the Australian Taxation Office Failing to Use all its Weapons Against Aggressive Tax Planning? an Analysis Against the Facts in Puzey v FCT"	(2005) 8 (2) Journal of Australian Taxation 217	Boccabella, Dale	Australia	circa 2005	AustLII
"There are Too Many Witchdoctors in Our Tax Courts: Is There a Better Way?"	[2005] RevenueLawJl 3	Burton, Mark	Australia	circa 2005	AustLII
"	[2005] RevenueLawJl 9	Boccabella, Dale	Australia	circa 2005	AustLII
"Part IVA: Post-Hart"	(2004) 7 (2) Journal of Australian Taxation 357	D'Ascenzo, Michael	Australia	circa 2004	AustLII
"The Impact of Property Law and Contractual Principles in Taxation Law"	[2004] RevenueLawJl 6	Hart, Geoffrey	Australia	circa 2004	AustLII
"Arresting Surrogate Ships: Who Is An Owner?"	(2004) 18 Australian and New Zealand Maritime Law Journal 73	Matthew Harvey	Australia	circa 2004	AustLII
"Avoiding tax avoidance: the primacy of Part IVA" (FCA)	[2004] FedJSchol 11	Sackville, Justice Ronald	Australia	circa 2004	AustLII
"Family Partnerships and Part IVA ITAA 1936"	[2004] RevenueLawJl 3	Ritchie, Thomas	Australia	circa 2004	AustLII
"Admiralty Jurisdiction and Marine Insurance" (FCA)	[2003] FedJSchol 17	Allsop, Justice James	Australia	circa 2003	AustLII
"The Interrelation of Scheme and Purpose Under Part IVA"	(2003) 1 (2) E-Journal of Tax Research 110	Cashmere, Maurice J	Australia	circa 2003	AustLII
"Independence and Accountability of the Commissioner of Taxation"	[2002] RevenueLawJl 2	Bersten, Michael	Australia	circa 2002	AustLII
"Tax Sputniks"	(2000) 23 University of New South Wales Law Journal 275	Burgess, Philip	Australia	circa 2000	AustLII
"GST Anti-Avoidance - Division 165"	(1999) 2 (5) Journal of Australian Taxation 295	Hill, Graham	Australia	circa 1999	AustLII
"The Judiciary and its Role in the Tax Reform Process"	(1999) 2 (2) Journal of Australian Taxation 66	Hill, Graham	Australia	circa 1999	AustLII
"Robert Mitchum 17 - Australian Taxation Office 0: The Taxation of International Athletes"	(1998) 10 Bond Law Review 118	Clark, Braedon	Australia	circa 1998	AustLII
"Spotless: A Lesson in Form and Substance but not in Substance over Form"	[1998] RevenueLawJl 7	Azzi, John	Australia	circa 1998	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
"Tax Sputniks"	(2000) 23 University of New South Wales Law Journal 275	Burgess, Philip	Australia	circa 2000	AustLII
MSC Mediterranean Shipping Co SA v Owners Of Ship "Tychi"	[1999] EWCA Civ 1150	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Mar 1999	BAILII
"The Judiciary and its Role in the Tax Reform Process"	(1999) 2 (2) Journal of Australian Taxation 66	Hill, Graham	Australia	circa 1999	AustLII
"GST Anti-Avoidance - Division 165"	(1999) 2 (5) Journal of Australian Taxation 295	Hill, Graham	Australia	circa 1999	AustLII
Commissioner, Public Service Commission v Civil Service Association of Western Australia Inc	[1998] WASCA 239	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	9 Sep 1998	AustLII
"Robert Mitchum 17 - Australian Taxation Office 0: The Taxation of International Athletes"	(1998) 10 Bond Law Review 118	Clark, Braedon	Australia	circa 1998	AustLII
TR 98/22 - Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities	[1998] ATOTR 22	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
"Spotless: A Lesson in Form and Substance but not in Substance over Form"	[1998] RevenueLawJl 7	Azzi, John	Australia	circa 1998	AustLII
TR 98/22 - Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities	[1998] ATOTR TR98/22	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
Clough Engineering Ltd and Deputy Commissioner of Taxation	[1997] AATA 118	Administrative Appeals Tribunal	Australia	10 Apr 1997	AustLII
Grollo Nominees Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia (+ supplementary reasons 18 April 1997)	[1997] FCA 659	Federal Court of Australia	Australia - Commonwealth	26 Mar 1997	AustLII
CC (New South Wales) Pty Ltd (in liquidation) v Commissioner of Taxation	[1997] FCA 23	Federal Court of Australia	Australia - Commonwealth	3 Feb 1997	AustLII