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"The Spin of a Coin - in Search of a Workable GAAR"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
"PART IVA: Seriously Flawed in Principle"	(1998) 1 Journal of Australian Taxation 57	Journal of Australian Taxation	Australia	circa 1998	AustLII		6
"Part IVA: Post Spotless"	(1998) 1 Journal of Australian Taxation 3	Journal of Australian Taxation	Australia	circa 1998	AustLII		2
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII		184
Hadlee v Commissioner of Inland Revenue	[1993] UKPC 8; [1993] 2 NZLR 385; (1993) 15 NZTC 10,106; (1993) 17 TRNZ 577	Privy Council	New Zealand	1 Mar 1993	BAILII		16
Wither v CIR	(1998) 18 NZTC 13,606		New Zealand	circa 1998	CCH New Zealand		3
KJ Cummings Ltd v CIR	(1998) 18 NZTC 13,537		New Zealand	circa 1998	CCH New Zealand		3
"The Substance Over Form Doctrine Applied to Tax Avoidance Schemes"	(1998) South African Law Journal 646	South African Law Journal	South Africa	circa 1998	HeinOnline		1
"GAAR: Empty Threat or Deal Stopper?"	(1998) 9 International Tax Review 13	International Tax Review	United Kingdom	circa 1998	HeinOnline		1
"The 1996 Amendments to the General Anti-Tax Avoidance Section of the Income Tax Act"	(1997) 114 South African Law Journal 675	South African Law Journal	South Africa	circa 1997	HeinOnline		1
"What has the Tax Court of Canada Added to the GAAR Analysis?"	[1997] International Tax Review 54	International Tax Review	United Kingdom	circa 1997	HeinOnline		1
"Preparing for NAFTA: Canadian Judicial Anti-avoidance Doctrines Part I"	(1993) 19 International Tax Journal 1	International Tax Journal	United States	circa 1993	HeinOnline		1
"Interpretations of GAAR: Before and Beyond McNicol and RMM"	(1997) 23 Queens Law Journal 231	Queen's Law Journal	Canada	circa 1997	HeinOnline / LexisNexis		1
Commissioner of Inland Revenue v Yick Fung Estates Ltd	[1998] HKCFI 582; [1998] 4 HKC 700; [1999] 1 HKLRD 613	Hong Kong Court of First Instance	Hong Kong	30 Oct 1998	HKLII		1
(1999) 2 Journal of Australian Taxation 437	(1999) 2 Journal of Australian Taxation 437	Journal of Australian Taxation	Australia	circa 1999	Informit / LexisNexis		1
"GST Anti Avoidance – Division 165"	(1999) 5 Journal of Australian Taxation 295	Journal of Australian Taxation	Australia	circa 1999	Informit / LexisNexis		1
"Part IVA of the income tax assessment act after spotless – a brave new world?"	(1998) 72 Australian Law Journal 303	Australian Law Journal	Australia	circa 1998	Legal Online		4
"Anti-Avoidance Principles - New Directions for Tax and Business Resulting from the High Court Decision in Spotless"	(1997) 25 Australian Business Law Review 142	Australian Business Law Review	Australia	circa 1997	Legal Online		3
Challenge Corporation Ltd v CIR	[1986] 2 NZLR 555		New Zealand	circa 1986	LexisNexis		4
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
Miller v Commissioner of Inland Revenue	[1996] NZHC 1625; (1997) 18 NZTC 13,001	High Court of New Zealand	New Zealand	8 Nov 1996	NZLII		21
Hadlee v Commissioner of Inland Revenue	[1991] NZCA 257; [1991] 3 NZLR 517; (1991) 13 NZTC 8,116; (1991) 15 TRNZ 721	Court of Appeal of New Zealand	New Zealand	31 May 1991	NZLII		32
I Lady Smith (Pty) Ltd v C of IR	[1996] ZASCA 35; 1996 3 SA 942; 58 SATC 229	Supreme Court of Appeal of South Africa	South Africa	28 Mar 1996	SAFLII		32
"The Consultative Document on a General Anti-Avoidance Rule for the United Kingdom – A View from a Practicing Lawyer"	[1999] British Tax Review 5	British Tax Review	United Kingdom	circa 1999	Westlaw		1
"The Consultative Document on a General Anti-Avoidance Rule for Direct Taxes – A View from Business"	[1999] British Tax Review 1	British Tax Review	United Kingdom	circa 1999	Westlaw		1
"Australia ’ s General Anti-Avoidance Rule: Part IVA has Teeth, but are Some Missing?"	[1998] British Tax Review 124	British Tax Review	United Kingdom	circa 1998	Westlaw		2
"General Anti-Avoidance in Action - News from Canada"	[1998] British Tax Review 140	British Tax Review	United Kingdom	circa 1998	Westlaw		1
"Spotless: Removing the Stain of Tax Avoidance in Australia"	[1997] British Tax Review 131	British Tax Review	United Kingdom	circa 1997	Westlaw		2
"The Canadian General Anti-Avoidance Rule"	[1995] British Tax Review 541	British Tax Review	United Kingdom	circa 1995	Westlaw		2
"Is There a Need for General Anti-Avoidance Legislation in the United Kingdom?"	[1994] British Tax Review 647	British Tax Review	United Kingdom	circa 1994	Westlaw		1
"Tax Law Review Committee Report on Tax Avoidance"	[1988] British Tax Review 86	British Tax Review	United Kingdom	circa 1988	Westlaw		1
"The Illusive Interest Deduction"	(1998) 8 Canadian Current Tax 89	Canadian Current Tax	Canada	circa 1998			4
"Supreme Court of Canada Re-affirms Use of Holding Co and Dividends as Income Splitting Technique"	(1999) 10 Journal of International Taxation 58	Journal of International Taxation		circa 1999			1
"The General Anti-Avoidance Rule – Part 1"	(1988) 36 Canadian Tax Journal 831	Canadian Tax Journal	Canada	circa 1988			2
"A Review and Analysis of the Redrafted General AntiAvoidance Rule"	(1988) 36 Canadian Tax Journal 23	Canadian Tax Journal	Canada	circa 1988			1
Where a	97 DTC 302; 1998 1 CTC 2300		Canada	circa 1988			2
Duha Printers (Western) Ltd v R	98 DTC 6334		Canada	circa 1988			1
"A New and More Coherent Approach to Tax Avoidance"	(1988) 36 Canadian Tax Journal 1	Canadian Tax Journal	Canada	circa 1988			2
"Canada's Anti-Avoidance Rule Applied to US Disposition of Canadian Subsidiary"	(1997) 26 Tax Management International Journal 478	Tax Management International Journal	United States	circa 1997			1
Shell Canada in Canadian Pacific Ltd v R	99 DTC 5132		Canada	circa 1997			1
"First Court Decision on Canada's Statutory Business Purpose Test: McNicol v R"	(1997) 26 Tax Management International Journal 135	Tax Management International Journal	United States	circa 1997			1
Shell Canada Ltd v Canada	98 DTC 6177		Canada	circa 1997			2
"The Future of Australia's General Anti-Avoidance Provision"	(1995) 1 New Zealand Journal of Taxation Law and Policy 225	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1995			3
"Tax Litigation - Disclosure of Rulings"	(1997) 7 Canadian Current Tax 81	Canadian Current Tax	Canada	circa 1997			1
Continental Bank Leasing Corporation v R	98 DTC 6505		Canada				1
"Background to the GAAR: Ramsay and McGuickian"	(1998) 476 Tax Journal 5	Tax Journal	United Kingdom	circa 1998			1
Bigras v R	98 DTC 1988		Canada	circa 1988			1
"Tax Avoidance: 1945-1995"	(1995) 43 Canadian Tax Journal 1819	Canadian Tax Journal	Canada	circa 1995			1
Antoska v R	94 DTC 6314		Canada	circa 1995			1
Hollinger Inc v R	98 DTC 1913		Canada	circa 1913			1
99 DTC 324	99 DTC 324		Canada	circa 1913			1
Hickman Motors Ltd v R	97 DTC 5363		Canada				1
"The Ralph Report Protecting the Income Tax Base"	(1999) 34 Taxation in Australia 246	Taxation in Australia	Australia	circa 1999			1
"Prepayment and anti-avoidance measures"	(2000) 34 Taxation in Australia 489	Taxation in Australia	Australia	circa 2000			1
"Budget Analysis"	(1999) 96 Law Societys Gazette 24	Law Society's Gazette	United Kingdom	circa 1999			1
"Osborne v FCT - The Lost Opportunity?"	(1999) 3 Tax Specialist 9	Tax Specialist		circa 1999			2
"The Ghost of the Duke of Westminster Laid to Rest in Australia?"	(1997) 45 Canadian Tax Journal 122	Canadian Tax Journal	Canada	circa 1997			4
"Through a Spotless Glass, Darkly"	(1997) 31 Taxation in Australia 368	Taxation in Australia	Australia	circa 1997			1
McNichol v Canada	(1997) 97 DTC 111; 1997 2 CTC 2088		Canada	circa 1997			3
"An Economic Approach to Taxation Avoidance"	(1996) 2 New Zealand Journal of Taxation Law and Policy 171	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 1996			5
Mara Properties Ltd v R	96 DTC 6309		Canada	circa 1996			1
99 DTC 308	99 DTC 308		Canada	circa 1996			1
"Is GAAR Void for Vagueness?"	(1989) 37 Canadian Tax Journal 1409	Canadian Tax Journal	Canada	circa 1989			2
98 DTC 2021	98 DTC 2021		Canada	circa 2021			1
"Canada: GAAR Update"	[1999] Journal of International Taxation 38	Journal of International Taxation		circa 1999			1
(1997) 31 Taxation in Australia 364	(1997) 31 Taxation in Australia 364	Taxation in Australia	Australia	circa 1997			1
"Canadian Tax Wrap Up"	(1999) 10 Journal of International Taxation 43	Journal of International Taxation		circa 1999			1
"First GAAR Case an Easy Win for Revenue"	(1995) 6 Canadian Current Tax 1	Canadian Current Tax	Canada	circa 1995			1
"The New Business Tax System: Life after Ralph"	(2000) 34 Taxation in Australia 411	Taxation in Australia	Australia	circa 2000			1
"Purposive Interpretation as a Weapon Against Tax Avoidance"	(1997) 8 Canadian Current Tax 9	Canadian Current Tax	Canada	circa 1997			1
Stubart Investments Ltd v R	[1984] 1 SCR 536; [1984] CTC 294; 84 DTC 6305	Supreme Court of Canada	Canada	circa 1984			35
"The Tension Between the Westminster Principle and Abusive Tax Avoidance"	(1997) 7 Canadian Current Tax 65	Canadian Current Tax	Canada	circa 1997			4
"Canadian Tax Court decides First Case under General Anti-Avoidance Rule"	(1997) 8 Journal of International Taxation 126	Journal of International Taxation		circa 1997			1
"Tax Avoidance with a Little Help from Downunder"	(1997) 45 Canadian Tax Journal 295	Canadian Tax Journal	Canada	circa 1997			1
Friesen v R	95 DTC 5551		Canada	circa 1997			1