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"The Interaction of Administrative Law and the Public Ruling System: Lessons from Bellinz"   flag 

(1998) 1 (3) Journal of Australian Taxation 169
Sles, Lisa
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s8
Income Tax Assessment Act 1997 (Cth)
Judiciary Act 1903 (Cth) s39B
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
New South Wales Aboriginal Land Council v Aboriginal and Torres Strait Islander Commission [1995] FCA 672; (1995) 59 FCR 369; (1995) 131 ALR 559; (1995) 38 ALD 573 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 52
Minister for Immigration and Ethnic Affairs v Kurtovic [1990] FCA 22; (1990) 21 FCR 193; (1990) 92 ALR 93 Federal Court of Australia Australia - Commonwealth 7 Feb 1990 AustLII flag 536
Attorney-General (NSW) v Quin [1990] HCA 21; (1990) 170 CLR 1; (1990) 93 ALR 1; (1990) 64 ALJR 327; (1990) 33 IR 263; 18 ALD 77; (1990) 33 IPR 263 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 2002
Waltons Stores (Interstate) Ltd v Maher [1988] HCA 7; (1988) 164 CLR 387; (1988) 76 ALR 513; (1988) 62 ALJR 110; [1988] ANZ Conv R 98 High Court of Australia Australia - Commonwealth circa 1988 AustLII flag 1880
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 200
Cox v Deputy Federal Commissioner of Land Tax, Tasmania [1914] HCA 3; (1914) 17 CLR 450; 20 ALR 166 High Court of Australia Australia - Commonwealth 18 Feb 1914 AustLII flag 7
Queensland Trustees Ltd v Fowles [1910] HCA 51; (1910) 12 CLR 111 High Court of Australia Australia - Commonwealth 1 Oct 1910 AustLII flag 10
R v Inland Revenue Commissioners, Ex parte Preston [1984] UKHL 5; [1985] AC 835; [1985] 2 All ER 327; [1984] 3 WLR 945; [1985] BTC 208 House of Lords United Kingdom 25 Apr 1984 BAILII flag 455
Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case) [1981] UKHL 2; [1982] AC 617; [1981] 2 All ER 93; [1981] 2 WLR 722 House of Lords United Kingdom 9 Apr 1981 BAILII flag 703
Maiorana v Minister for Immigration, Local Government and Ethnic Affairs (1993) 42 FCR 119 Federal Court of Australia Australia circa 1993 Legal Online / Westlaw flag 10
Commonwealth v Verwayen (1990) 170 CLR 394 Australia - Commonwealth circa 1990 Legal Online / Westlaw flag 2015
Sigma Agencies Ltd v Collector of Customs (Northern Region) [1997] 1 NZLR 467 New Zealand circa 1997 LexisNexis flag 9
Matrix Securities Ltd v Inland Revenue Commissioner [1994] 1 All ER 769 United Kingdom circa 1994 LexisNexis flag 6
R v Inland Revenue Commissioners; Ex parte MFK Underwriting Agents Ltd (MFK case) [1990] 1 All ER 91; [1990] 1 WLR 1545; [1989] BTC 561 United Kingdom circa 1989 LexisNexis flag 280
R v Inspector of Taxes; Ex parte Furford -Dobson [1987] 1 QB 978 United Kingdom circa 1987 LexisNexis / Westlaw flag 3
[1980] AC 1448 [1980] AC 1448 United Kingdom circa 1980 LexisNexis / Westlaw flag 1

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