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"A Fair Share of Taxes-A Bridge Too Far?"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Bell Group Ltd (in liq) v Westpac Banking Corporation (No 9)	[2008] WASC 239; (2008) 39 WAR 1; (2008) 225 FLR 1; (2008) 70 ACSR 1; (2008) 70 ASCR 1	Supreme Court of Western Australia	Australia - Western Australia	28 Oct 2008	AustLII		522
BCE Inc v 1976 Debentureholders	[2008] 3 RCS 560; [2008] SCC 69; [2008] 3 SCR 560	Supreme Court of Canada	Canada	20 Jun 2008	Supreme Court of Canada		13
Australian Securities and Investments Commission v Citrofresh International Ltd	[2007] FCA 1873; (2007) 164 FCR 333; 245 ALR 47; (2007) 25 ACLC 1664	Federal Court of Australia	Australia - Commonwealth	30 Nov 2007	AustLII		27
Kalls Enterprises Pty Ltd (in liq) v Baloglow	[2007] NSWCA 191; (2007) 63 ACSR 557; (2007) 25 ACLC 1094; (2007) 63 ASCR 557	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	9 Aug 2007	AustLII		88
Revenue and Customs Commissioners v William Grant & Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd	[2007] UKHL 15; [2007] 2 All ER 440; [2007] 1 WLR 1448; [2007] All ER (D) 459; [2007] SC (HL) 105; [2007] SCLR 468	House of Lords	United Kingdom - Scotland	28 Mar 2007	BAILII		12
Epov v FCT	[2007] FCA 34; (2007) 65 ATR 399	Federal Court of Australia	Australia - Commonwealth	31 Jan 2007	AustLII		14
Re Southland Coal Pty Ltd (rec and mgrs apptd) (in liq)	[2006] NSWSC 184; (2006) 58 ACSR 113; 24 ACLC 1	Supreme Court of New South Wales	Australia - New South Wales	30 Jun 2006	AustLII		45
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Sydney Law Review	Australia	circa 2003	AustLII		8
Pilmer v The Duke Group Ltd (in liq)	[2001] HCA 31; (2001) 207 CLR 165; (2001) 180 ALR 249; (2001) 75 ALJR 1067; (2001) 38 ACSR 122; 19 ACLC 1; [2001] Aust Torts Reports 81-608; (2001) 49 ATR 324; (2001) 22 Leg Rep 27	High Court of Australia	Australia - Commonwealth	31 May 2001	AustLII		487
"Director's Duty to Take into Account the Interests of Co Creditors: When Is It Triggered, The"	(2001) 25 Melbourne University Law Review 315	Melbourne University Law Review	Australia	circa 2001	AustLII		5
Brown v FCT	[1999] FCA 563; (1999) 42 ATR 118	Federal Court of Australia	Australia - Commonwealth	6 May 1999	AustLII		159
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		180
Chew v R	(1991) 4 WAR 21; (1991) 5 ACSR 473		Australia - Western Australia	circa 1991	LexisNexis AU		65
Commonwealth Bank of Australia v Friedrich	(1991) 5 ACSR 115; (1991) 9 ACLC 946		Australia	circa 1991	LexisNexis AU		128
Cullen v Corporate Affairs Commission (NSW)	(1989) 7 ACLC 121; (1988) 14 ACLR 789		Australia	circa 1989	IntelliConnect		45
Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case)	[1981] UKHL 2; [1982] AC 617; [1981] 2 All ER 93; [1981] 2 WLR 722	House of Lords	United Kingdom	9 Apr 1981	BAILII		700
Thor Power Tool Co v Commissioner	439 US 522; 99 SCt 773; 58 L Ed 2d 785	United States Supreme Court	United States	16 Jan 1979	WorldLII		73
Vestey v IRC	[1979] Ch 198; [1980] AC 1148; 54 Tax Cas 503; [1979] 3 WLR 915	Court of Chancery	United Kingdom	circa 1979	LexisNexis / Westlaw		47
Cridland v FCT	[1977] HCA 61; (1977) 140 CLR 330; 16 ALR 355; (1977) 8 ATR 169; 52 ALJR 96	High Court of Australia	Australia - Commonwealth	30 Nov 1977	AustLII		53
Europa Oil (NZ) Ltd v Inland Revenue Commissioner	(1976) 1 WLR 464		United Kingdom	circa 1976	LexisNexis / Westlaw		43
(1976) 1 All Er 503	(1976) 1 All ER 503		United Kingdom	circa 1976	LexisNexis		11
Smith Kline & French Laboratories Ltd v Inter-Continental Pharmaceuticals (Australia) Pty Ltd	[1969] HCA 34; (1969) 123 CLR 514; 43 ALJR 308	High Court of Australia	Australia - Commonwealth	6 Aug 1969	AustLII		19
Harlowe's Nominees Pty Ltd v Woodside (Lakes Entrance) Oil Co NL	[1968] HCA 37; (1968) 121 CLR 483; 42 ALJR 123	High Court of Australia	Australia - Commonwealth	21 Jun 1968	AustLII		125
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII		439
R v Barger	[1908] HCA 43; (1908) 6 CLR 41; 14 ALR 374	High Court of Australia	Australia - Commonwealth	26 Jun 1908	AustLII		152
Foss v Harbottle	[1843] EngR 478; (1843) 2 Hare 461; 67 ER 189; 24 WR 293	Court of Chancery	United Kingdom	circa 1843	CommonLII		761
EIDu Pont De Nemours and Co v The United States	608 F2d 445; 221 Ct Cl 333		United States	circa 2007	Westlaw		2
Michael H Boulware v United States	128 SCt 1168; 170 L Ed 2d 34		United States	circa 2007	Westlaw		5
Daniels v Anderson	118 FLR 248; (1995) 16 ACSR 607; (1995) 13 ACLC 614; (1995) 37 NSWLR 438		Australia	circa 2007	Legal Online / Westlaw		372
76 Uslw 4119	76 USLW 4119		United States	circa 2007			1
Corporate accountability and regulatory reform	8 Hofstra Law Review 34	Hofstra Law Review	United States	circa 2007	HeinOnline / LexisNexis		1