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"Sole Purpose vs Dominant Purpose Text: Esso Australia Resources Ltd v The Commissioner of Taxation"

(2000-2001) 21 University of Queensland Law Journal 120

Turnbull, Beth

University of Queensland Law Journal

Australia

Legislation Cited

Legislation Name	Provision
Evidence Act 1995 (Cth)	s118, s119
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Waterford v Commonwealth	[1987] HCA 25; (1987) 163 CLR 54; (1987) 71 ALR 673; 61 ALJR 350; 12 ALD 741	High Court of Australia	Australia - Commonwealth	24 Jun 1987	AustLII		1380
Grant v Downs	[1976] HCA 63; (1976) 135 CLR 674; 11 ALR 577; 51 ALJR 198	High Court of Australia	Australia - Commonwealth	26 Nov 1976	AustLII		1125

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