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"Tax Accounting Concessions for Small Business Entities: one Small Step for Business"    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
"A “ Simplified Tax System ” for small business"	(2002) 6 Tax Specialist 36	Tax Specialist		circa 2002			3
"A Year on in the Simplified Tax System: has the reality matched the rhetoric?"	(2002) 37 Taxation in Australia 253	Taxation in Australia	Australia	circa 2002			1
"If There is an Art to Taxation the Simplified Tax System is a Dark Art"	(2002) 17 Australian Tax Forum 313	Australian Tax Forum	Australia	circa 2002			3
"Is the Simplified Tax System Simple?"	(2007) 10 Tax Specialist 140	Tax Specialist		circa 2007			1
"Small business simplification yet again?"	(2007) 11 Tax Specialist 140	Tax Specialist		circa 2007			1
"STS Implications"	(2001) 36 Taxation in Australia 245	Taxation in Australia	Australia	circa 2001			2
"The Australian Small Business Tax Concessions — Public Choice, Public Interest or Public Folly?"	(2006) 21 Australian Tax Forum 71	Australian Tax Forum	Australia	circa 2006			4
"The Government Response to the Ralph Report: An Initial Overview"	(1999) 34 Taxation in Australia 232	Taxation in Australia	Australia	circa 1999			1
"The RBT ANTS Bite: Small Business the First Casualty"	(2004) 19 Australian Tax Forum 107	Australian Tax Forum	Australia	circa 2004			5
(2001) 35 Taxation in Australia 374	(2001) 35 Taxation in Australia 374	Taxation in Australia	Australia	circa 2001			1
(2007) 22 Australian Tax Forum 19	(2007) 22 Australian Tax Forum 19	Australian Tax Forum	Australia	circa 2007			1
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
Daff and Commissioner of Taxation	[1998] AATA 310; (1998) 39 ATR 1042	Administrative Appeals Tribunal	Australia	6 May 1998	AustLII		3
Evans v FCT	[1989] FCA 205; (1989) 20 ATR 922	Federal Court of Australia	Australia - Commonwealth	7 Jun 1989	AustLII		37
Martin v FCT	[1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		107
Puzey v FCT	[2002] FCA 1171; (2002) 194 ALR 615; 50 ATR 595	Federal Court of Australia	Australia - Commonwealth	19 Sep 2002	AustLII		26
68 TR 97/11	68 TR 97/11			circa 1998			1