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"Part IVA: The Relevance of Subjective Purpose in Drawing the Conclusion Under Section 177d"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Minister for Aboriginal Affairs v Peko-Wallsend Ltd	[1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40	High Court of Australia	Australia - Commonwealth	circa 1986	AustLII		5514
(2004) 219 CLR 165	(2004) 219 CLR 165		Australia - Commonwealth	circa 2004	Legal Online / Westlaw		1680
Taylor v Johnson	[1983] HCA 5; (1983) 151 CLR 422; 45 ALR 265; (1983) 57 ALJR 197	High Court of Australia	Australia - Commonwealth	23 Feb 1983	AustLII		614
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII		369
Gauci v FCT	[1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321	High Court of Australia	Australia - Commonwealth	10 Dec 1975	AustLII		248
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
Magna Alloys & Research Pty Ltd v FCT	[1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542	Federal Court of Australia	Australia - Commonwealth	2 Dec 1980	AustLII		240
Crofter Hand Woven Harris Tweed Co Ltd v Veitch	[1941] UKHL 2; [1942] AC 435; [1942] 1 All ER 142; 111 LJPC 17	House of Lords	United Kingdom	15 Dec 1941	BAILII		200
Placer Development Ltd v The Commonwealth	[1969] HCA 29; (1969) 121 CLR 353; [1969] ALR 801; (1969) 43 ALJR 265	High Court of Australia	Australia - Commonwealth	27 Jun 1969	AustLII		199
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		197
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
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII		184
Commissioner of Taxation v Sleight	[2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555	Federal Court of Australia	Australia - Commonwealth	4 May 2004	AustLII		112
Pascoe v FCT	(1956) 11 ATD 108; (1956) 6 AITR 315; (1956) 30 ALJR 402		Australia	circa 1956			107
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		96
Sorrell v Smith	[1925] AC 700; [1925] All ER 1		United Kingdom	circa 1925	LexisNexis / Westlaw		95
FCT v Peabody	[1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII		75
Peabody v Commissioner of Taxation	[1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32	Federal Court of Australia	Australia - Commonwealth	8 Mar 1993	AustLII		74
Xco Pty Ltd v FCT	[1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461	High Court of Australia	Australia - Commonwealth	25 Aug 1971	AustLII		63
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII		44
Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1)	[1999] FCA 1199; (1999) 91 FCR 524; 166 ALR 1; (1999) 42 ATR 575	Federal Court of Australia	Australia - Commonwealth	7 Sep 1999	AustLII		39
CPH Property Pty Ltd v Commissioner of Taxation	[1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151	Federal Court of Australia	Australia - Commonwealth	13 Oct 1998	AustLII		34
Commissioner of Taxation v Zoffanies Pty Ltd	[2003] FCAFC 236; (2003) 132 FCR 523; 54 ATR 280; 77 ALD 518; [2003] ATC 4,942	Federal Court of Australia	Australia - Commonwealth	24 Oct 2003	AustLII		33
Cox v Smail	[1912] ArgusLawRp 38; [1912] VicLawRp 22; [1912] VLR 274; 18 ALR 299	Argus Law Reports	Australia	16 May 1912	AustLII		30
Macquarie Finance Ltd v FCT	[2005] FCAFC 205; (2005) 146 FCR 77; [2004] FCA 1170; (2004) 210 ALR 508; [2004] FCA 1170; (2004) 210 ALR 508	Federal Court of Australia	Australia - Commonwealth	circa 2004	AustLII		16
Hart v FCT	[2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317	Federal Court of Australia	Australia - Commonwealth	2 Nov 2001	AustLII		16
Eastern Nitrogen Ltd v FCT	[1999] FCA 1536; (1999) 43 ATR 112	Federal Court of Australia	Australia - Commonwealth	5 Nov 1999	AustLII		12
[2004] Fca 1170; (2004) 210 ALR 508	[2004] FCA 1170; (2004) 210 ALR 508	Federal Court of Australia	Australia - Commonwealth	circa 2004	AustLII		8
[2005] Fca 911	[2005] FCA 911	Federal Court of Australia	Australia - Commonwealth	circa 2005	AustLII		7
Calder v FCT	[2005] FCAFC 254; (2005) 226 ALR 643	Federal Court of Australia	Australia - Commonwealth	circa 2005	AustLII		3
CC (New South Wales) Pty Ltd (In Liq) v FCT	[1997] ATC 4,123		Australia	circa 1997	IntelliConnect		3
Sleight v FCT	[2003] FCA 896	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII		2
Zoffanies Pty Ltd and Commissioner of Taxation	[2002] AATA 758; 50 ATR 1192	Administrative Appeals Tribunal	Australia	4 Sep 2002	AustLII		2