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(2000) 23 University of New South Wales Law Journal 275
Burgess, Philip
University of New South Wales Law Journal
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s25A
Income Tax Assessment Act 1997 (Cth) s2.5
Income Tax Assessment Act 1915 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Consolidated Press Properties Ltd (1999) 42 ATR 150 Australia circa 1999 Legal Online / Westlaw flag 1
Grollo Nominees Ltd v FCT (1997) 36 ATR 392 Australia circa 1997 Legal Online / Westlaw flag 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 flag 369
Peabody v FCT (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
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 flag 16
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 flag 32
"The General Anti Avoidance Rule-Part 1" (1988) 36 Canadian Tax Journal 829 Canadian Tax Journal Canada circa 1988 flag 1
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 281
FCT v Everett [1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196 High Court of Australia Australia - Commonwealth 27 Feb 1980 AustLII flag 194
Cridland v FCT [1977] HCA 61; (1977) 140 CLR 330; 16 ALR 355; (1977) 8 ATR 169; 52 ALJR 96 High Court of Australia Australia - Commonwealth 30 Nov 1977 AustLII flag 53
McClelland v FCT [1970] HCA 39; (1970) 120 CLR 487; 2 ATR 21; (1970) 44 ALJR 422 High Court of Australia Australia - Commonwealth circa 1970 AustLII flag 80
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 184
FCT v Newton [1957] HCA 99; (1957) 96 CLR 577; (1957) 11 ATD 187; 7 AITR 1 High Court of Australia Australia - Commonwealth 31 May 1957 AustLII flag 48
Charles v FCT [1954] HCA 16; (1954) 90 CLR 598; [1954] ALR 405; (1954) 10 ATD 328; 6 AITR 85 High Court of Australia Australia - Commonwealth 23 Apr 1954 AustLII flag 131
Leeming v Jones [1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333 United Kingdom circa 1930 LexisNexis / Westlaw flag 90
Ruhamah Property Co Ltd v FCT [1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50 High Court of Australia Australia - Commonwealth 20 Aug 1928 AustLII flag 112
150 CLR 386 150 CLR 386 Australia - Commonwealth circa 1993 Legal Online / Westlaw flag 1

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