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"Accounting Principles And Taxation Rules For Small Business: The Impact Of Ralph"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
"STS Implications"	(2001) 36 Taxation in Australia 245	Taxation in Australia	Australia	circa 2001			2
"Capital gains taxation for New Zealand"	(2001) 7 (4) New Zealand Journal of Taxation Law and Policy 265	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2001			2
"Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia"	(2000) 53 National Tax Journal 229	National Tax Journal	United States	circa 2000			5
"Tax Reform of the Century – the Swedish Experiment"	(1996) 49 National Tax Journal 643	National Tax Journal	United States	circa 1996			2
"An optimal or comprehensive income tax?"	(1995) 22 Federal Law Review 414	Federal Law Review	Australia	circa 1995	HeinOnline / Informit		1
Commissioner of Taxation v Woolcombers (WA) Pty Ltd	[1993] FCA 631; (1993) 47 FCR 561; (1993) 27 ATR 302	Federal Court of Australia	Australia - Commonwealth	17 Dec 1993	AustLII		23
"The Case for a Capital Gains Preference"	(1993) 48 Tax Law Review 319	Tax Law Review	United States	circa 1993	HeinOnline / Westlaw		4
"Tax reform and simplification"	(1974) 29 University of Miami Law Review 1	University of Miami Law Review	United States	circa 1974	HeinOnline / LexisNexis		2
Fincon (Construction) Ltd v Commissioner of Inland Revenue	[1970] NZLR 462		New Zealand	circa 1970	LexisNexis		6
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII		178
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII		212
Ballarat Brewing Co Ltd v FCT	[1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151	High Court of Australia	Australia - Commonwealth	3 Jul 1951	AustLII		41
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		244
New Zealand Flax Investments Ltd v FCT	[1938] HCA 60; (1938) 61 CLR 179; [1939] ALR 1; 5 ATD 36; 1 AITR 366	High Court of Australia	Australia - Commonwealth	22 Nov 1938	AustLII		148