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"Spotless: A Lesson in Form and Substance but not in Substance over Form"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"Have the Ghosts of s260 Come Back to Haunt the Commissioner of Taxation"	(1997) 1 Bulletin for International Fiscal Documentation 20	Bulletin for International Fiscal Documentation		circa 1997			1
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII		369
[1996] CCH Journal of Australian Taxation 2	[1996] CCH Journal of Australian Taxation 2	CCH Journal of Australian Taxation	Australia	circa 1996	Informit		1
"The Need For Further Reform of Australia's International Taxation Rules in View of the Spotless Services Cases"	(1996) 4 Bulletin for International Fiscal Documentation 164	Bulletin for International Fiscal Documentation		circa 1996			1
Commissioner of Taxation v Spotless Services Ltd	(1995) 62 FCR 244; (1995) 133 ALR 165; (1995) 32 ATR 309	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw		19
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		197
"Historical Development of Australia's International Taxation Rules"	(1993-1994) 19 Melbourne University Law Review 793	Melbourne University Law Review	Australia	circa 1994	AustLII		1
Spotless Services Ltd and Spotless Finance Pty Ltd v Commissioner of Taxation	[1993] FCA 276; (1993) 25 ATR 344	Federal Court of Australia	Australia - Commonwealth	7 Jun 1993	AustLII		9
Peabody v Commissioner of Taxation	[1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32	Federal Court of Australia	Australia - Commonwealth	8 Mar 1993	AustLII		74
(1993) 11 Bulletin for International Fiscal Documentation 457	(1993) 11 Bulletin for International Fiscal Documentation 457	Bulletin for International Fiscal Documentation		circa 1993			1
Thorpe Nominees Pty Ltd v FCT	(1988) 19 ATR 1834		Australia	circa 1988	Legal Online / Westlaw		9
Commissioner of Inland Revenue v Challenge Corporation	[1987] AC 155		United Kingdom	circa 1987	LexisNexis / Westlaw		17
Esquire Nominees Ltd v FCT	[1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076	High Court of Australia	Australia - Commonwealth	24 Sep 1973	AustLII		76
Commissioner of Revenue v Brown	(1965) 280 US 563	United States Supreme Court	United States	circa 1965	Westlaw		1
FCT v United Aircraft Corporation	[1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458	High Court of Australia	Australia - Commonwealth	6 Dec 1943	AustLII		95
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
Tabacos v Collector	275 US 87; 72 L Ed 177; 48 SCt 100	United States Supreme Court	United States	21 Nov 1927	WorldLII		40
Nathan v FCT	[1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286	High Court of Australia	Australia - Commonwealth	9 Aug 1918	AustLII		78
Thorpe Nominees Pty Ltd v FCT