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"Walking the line: when is tax advice a conspiracy to defraud the Commonwealth? an analysis of Perce v R"   flag 

(2006) 9 Journal of Australian Taxation 1
Hodgson, Helen
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
Crimes Act 1914 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pearce v R [2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 15 Apr 2005 AustLII flag 13
Wahby v R [2004] WASCA 308 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 22 Dec 2004 AustLII flag 5
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 flag 192
DPP (Cth) v Goldberg [2001] VSCA 107; (2001) 184 ALR 387; 48 ATR 549 Supreme Court of Victoria - Court of Appeal Australia - Victoria 27 Jul 2001 AustLII flag 29
Peters v R [1998] HCA 7; (1998) 192 CLR 493; (1998) 151 ALR 51; (1998) 72 ALJR 517; (1998) 96 A Crim R 250; (1998) 38 ATR 142; [1998] 3 Leg Rep C1 High Court of Australia Australia - Commonwealth 2 Feb 1998 AustLII flag 325
Zlatic v R [1993] 2 SCR 29; (1993) 79 CCC (3d) 466 Supreme Court of Canada Canada circa 1993 flag 9
R v Th é roux [1993] 2 SCR 5; (1993) 79 CCC (3d) 449 Supreme Court of Canada Canada circa 1993 flag 12
R v Gemmell [1985] 2 NZLR 740; (1985) 1 CRNZ 496 New Zealand circa 1985 LexisNexis flag 29
R v Ghosh [1982] EWCA Crim 2; [1982] QB 1053; [1982] 2 All ER 689; 75 Cr App R 154; [1982] 3 WLR 110; [1982] Crim LR 608 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales 5 Apr 1982 BAILII flag 510
Welham v DPP (1960) 44 Cr App R 124 United Kingdom circa 1960 LexisNexis flag 11

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