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"A Judicial Perspective on Tax Reform"   flag 

(2011) 35 Melbourne University Law Review 236
Edmonds, Richard
Melbourne University Law Review
Australia

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2011 Measures No 5) Bill 2011 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth) s1, s8
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Income Tax Rates Act 1986 (Cth)
Income Tax Assessment Amendment (Foreign Investment) Act 1992 (Cth)
Income Tax Laws Amendment Act (No 2) 1981 (Cth) s7
New Business Tax System (Consolidation) Act (No 1) 2002 (Cth)
New Business Tax System (Integrity and Other Measures) Act 1999 (Cth)
New Business Tax System (Capital Gains Tax) Act 1999 (Cth)
Taxation Laws Amendment (Foreign Income) Act 1990 (Cth)
Income Tax Act 1976

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 100
FCT v McNeil [2007] HCA 5; (2007) 229 CLR 656; 233 ALR 1; (2007) 64 ATR 431; (2007) 81 ALJR 638; (2007) 60 ACSR 532 High Court of Australia Australia - Commonwealth circa 2007 AustLII flag 92
FCT v Indooroopilly Children Services (Qld) Pty Ltd [2007] FCAFC 16; (2007) 158 FCR 325; 239 ALR 85; (2007) 65 ATR 369 Federal Court of Australia Australia - Commonwealth 22 Feb 2007 AustLII flag 54
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 flag 53
FCT v Newton [1957] HCA 99; (1957) 96 CLR 577; (1957) 11 ATD 187; 7 AITR 1 High Court of Australia Australia - Commonwealth 31 May 1957 AustLII flag 48
Bouch v Sproule [1887] UKLawRpAC 21; (1887) 12 AC 385; 29 Ch D 636 Court of Chancery United Kingdom 13 Jun 1887 CommonLII flag 35
(2005) 146 FCR 77 (2005) 146 FCR 77 Federal Court of Australia Australia circa 2005 Legal Online / Westlaw flag 31
St George Bank Ltd v FCT [2009] FCAFC 62; (2009) 176 FCR 424; (2009) 256 ALR 391; (2009) 73 ATR 148; [2009] ATC 20-103 Federal Court of Australia Australia - Commonwealth 25 May 2009 AustLII flag 30
FCT v W E Fuller Pty Ltd [1959] HCA 41; (1959) 101 CLR 403; [1959] ALR 1233; (1959) 12 ATD 85; (1959) 7 AITR 559; 33 ALJR 190 High Court of Australia Australia - Commonwealth 3 Sep 1959 AustLII flag 18
IRC v Blott [1921] AC 171 United Kingdom circa 1921 LexisNexis / Westlaw flag 9
"Income Taxation - An Institution in Decay" (1986) 12 Monash University Law Review 77 Monash University Law Review Australia circa 1986 AustLII flag 8
"Part IVA: The General Anti-Avoidance Provisions in Australian Taxation Law" (2003) 27 Melbourne University Law Review 770 Melbourne University Law Review Australia circa 2003 AustLII flag 3
"The Ironic Legacy of Eisner v Macomber" (1990) 7 Australian Tax Forum 191 Australian Tax Forum Australia circa 1990 flag 3
"Tax Reform: A Tower of Babel; Distinguishing Tax Reform from Tax Change" (2005) 1 (2) Journal of The Australasian Tax Teachers Association 1 Journal of The Australasian Tax Teachers Association Australia circa 2005 AustLII flag 2
22 US 189 22 US 189 United States Supreme Court United States circa 2005 Westlaw flag 1

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