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Taxpayers and Commissioner of Taxation     4

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Fowler v FCT	[2008] FCA 528; (2008) 167 FCR 425; [2008] ATC 20-022; (2008) 72 ATR 64	Federal Court of Australia	Australia - Commonwealth	21 Apr 2008	AustLII		4
McCutcheon and Commissioner of Taxation	[2006] AATA 535; 63 ATR 1323	Administrative Appeals Tribunal	Australia	22 Jun 2006	AustLII		2
Re O'Brien and FCT	[2008] AATA 86; [2008] ATC 10-002; 71 ATR 251	Administrative Appeals Tribunal	Australia	1 Feb 2008	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Coming out of the Dark?:The Uncertainties that Remain in Respect of Part IVA: How does Recent Tax Office Guidance Help?"	(2006) 4 E-Journal of Tax Research 25	Wilson-Rogers, Nicole	Australia	circa 2006	AustLII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation	[2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26	High Court of Australia	Australia - Commonwealth	16 Feb 2001	AustLII		244
Macaura v Northern Assurance Co Ltd	[1925] AC 619; [1925] All ER 51; 133 LT 152; 94 LJPC 154		United Kingdom	circa 1925	LexisNexis / Westlaw		214
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII		192
Scott v Commissioner of Taxation (Cth) (No 2)	(1966) 40 ALJR 265; (1966) 14 ATD 333; 10 AITR 290		Australia	circa 1966			141
Countess of Bective v FCT	[1932] HCA 22; (1932) 47 CLR 417; 38 ALR 362; (1932) 2 ATD 80; (1932) 6 ALJR 110	High Court of Australia	Australia - Commonwealth	30 Jun 1932	AustLII		100
Richard Walter Pty Ltd v Commissioner of Taxation	[1996] FCA 454; (1996) 67 FCR 243; 33 ATR 97	Federal Court of Australia	Australia - Commonwealth	circa 1996	AustLII		75
Zobory v FCT	[1995] FCA 1226; (1995) 64 FCR 86; (1995) 129 ALR 484; (1995) 30 ATR 412	Federal Court of Australia	Australia - Commonwealth	1 May 1995	AustLII		52
MacFarlane	[1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808	Federal Court of Australia	Australia - Commonwealth	8 Aug 1986	AustLII		51
"Property in Thin Air"	(1991) 50 Cambridge Law Journal 252	Cambridge Law Journal	United Kingdom	circa 1991			40
Lau v Commissioner of Taxation (Cth)	(1984) 54 ALR 167; (1984) 15 ATR 932		Australia	circa 1984	LexisNexis AU		15
Fowler v FCT	[2008] FCA 528; (2008) 167 FCR 425; [2008] ATC 20-022; (2008) 72 ATR 64	Federal Court of Australia	Australia - Commonwealth	21 Apr 2008	AustLII		4
McCutcheon and Commissioner of Taxation	[2006] AATA 535; 63 ATR 1323	Administrative Appeals Tribunal	Australia	22 Jun 2006	AustLII		2
"Coming out of the Dark?:The Uncertainties that Remain in Respect of Part IVA: How does Recent Tax Office Guidance Help?"	(2006) 4 E-Journal of Tax Research 25	Wilson-Rogers, Nicole	Australia	circa 2006	AustLII		1
Miles v Bull	[1969] 1 QB 258; [1968] 3 All ER 632		United Kingdom	circa 1969	LexisNexis / Westlaw		1
Salomon v Salomon & Co Ltd	[1897] AC 22; (1896) 66 LJCh 35; (1896) 75 LT 426; (1897) 13 TLR 46; (1896) 45 WR 193; (1896) 4 Mans 89; [1895-9] All ER 33	Court of Chancery	United Kingdom	circa 1895	LexisNexis / Westlaw		1
Re O'Brien and FCT	[2008] AATA 86; [2008] ATC 10-002; 71 ATR 251	Administrative Appeals Tribunal	Australia	1 Feb 2008	AustLII