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

[2005] JlATaxTA 6
Kenny, Paul
Journal of the Australian Tax Teachers Association
Australia

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth) s82KZM, s82KZMA, s82KZMD
Income Tax Assessment Act 1997 (Cth) s2.5, s2.15, s3.5, s4.5, s10.5, s11.5, s20.5, s43.5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"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 flag 2
"STS Implications" (2001) 36 Taxation in Australia 245 Taxation in Australia Australia circa 2001 flag 2
"Tax Compliance Costs: Research Methodology and Empirical Evidence from Australia" (2000) 53 National Tax Journal 229 National Tax Journal United States circa 2000 flag 5
"Tax Reform of the Century – the Swedish Experiment" (1996) 49 National Tax Journal 643 National Tax Journal United States circa 1996 flag 2
"An optimal or comprehensive income tax?" (1995) 22 Federal Law Review 414 Federal Law Review Australia circa 1995 HeinOnline / Informit flag 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 flag 23
"The Case for a Capital Gains Preference" (1993) 48 Tax Law Review 319 Tax Law Review United States circa 1993 HeinOnline / Westlaw flag 4
"Tax reform and simplification" (1974) 29 University of Miami Law Review 1 University of Miami Law Review United States circa 1974 HeinOnline / LexisNexis flag 2
Fincon (Construction) Ltd v Commissioner of Inland Revenue [1970] NZLR 462 New Zealand circa 1970 LexisNexis flag 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 flag 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 flag 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 flag 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 flag 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 flag 148

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