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"Taxing Financial Arrangements: Harmonising Tax and Accounting?"   flag 

(2006) 4 (2) E-Journal of Tax Research 132
Fisher, Rodney
E-Journal of Tax Research
Australia

Legislation Cited

Legislation Name Provision
Corporations Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Taxation, Commissioner of v Energy Resources of Australia Ltd [1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8 High Court of Australia Australia - Commonwealth 20 Jun 1996 AustLII flag 23
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
Willingale (Inspector of Taxes) v International Commercial Bank [1978] All ER 754 United Kingdom circa 1978 LexisNexis flag 2
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
Emu Bay Railway Co Ltd v FCT [1944] HCA 28; (1944) 71 CLR 596; (1944) 7 ATD 455 High Court of Australia Australia - Commonwealth 6 Nov 1944 AustLII flag 45
Brown v National Provident Institution [1921] 2 AC 222; 8 Tax Cas 57 United Kingdom circa 1921 LexisNexis / Westlaw flag 19
Coles Myer Finance Ltd v Commissioner of Taxation 28 FCR 7; 98 ALR 411; (1991) 21 ATR 1185 Federal Court of Australia Australia circa 1978 Legal Online / Westlaw flag 4

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