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"The Spin of a Coin - in Search of a Workable GAAR"   flag 

(2000) 3 (3) Journal of Australian Taxation 232
Dabner, Justin
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth) s177C, s260
Income Tax Laws Amendment Act (No 2) 1981 (Cth)
New Business Tax System (Integrity and Other Measures) Act 1999 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
98 DTC 2021 98 DTC 2021 Canada circa 2021 flag 1
"Prepayment and anti-avoidance measures" (2000) 34 Taxation in Australia 489 Taxation in Australia Australia circa 2000 flag 1
"The New Business Tax System: Life after Ralph" (2000) 34 Taxation in Australia 411 Taxation in Australia Australia circa 2000 flag 1
"Canada: GAAR Update" [1999] Journal of International Taxation 38 Journal of International Taxation circa 1999 1
"Budget Analysis" (1999) 96 Law Societys Gazette 24 Law Society's Gazette United Kingdom circa 1999 flag 1
"The Ralph Report Protecting the Income Tax Base" (1999) 34 Taxation in Australia 246 Taxation in Australia Australia circa 1999 flag 1
"The Consultative Document on a General Anti-Avoidance Rule for Direct Taxes – A View from Business" [1999] British Tax Review 1 British Tax Review United Kingdom circa 1999 Westlaw flag 1
"Supreme Court of Canada Re-affirms Use of Holding Co and Dividends as Income Splitting Technique" (1999) 10 Journal of International Taxation 58 Journal of International Taxation circa 1999 1
"GST Anti Avoidance – Division 165" (1999) 5 Journal of Australian Taxation 295 Journal of Australian Taxation Australia circa 1999 Informit / LexisNexis flag 1
(1999) 2 Journal of Australian Taxation 437 (1999) 2 Journal of Australian Taxation 437 Journal of Australian Taxation Australia circa 1999 Informit / LexisNexis flag 1
"The Consultative Document on a General Anti-Avoidance Rule for the United Kingdom – A View from a Practicing Lawyer" [1999] British Tax Review 5 British Tax Review United Kingdom circa 1999 Westlaw flag 1
"Canadian Tax Wrap Up" (1999) 10 Journal of International Taxation 43 Journal of International Taxation circa 1999 1
"Osborne v FCT - The Lost Opportunity?" (1999) 3 Tax Specialist 9 Tax Specialist circa 1999 2
Commissioner of Inland Revenue v Yick Fung Estates Ltd [1998] HKCFI 582; [1998] 4 HKC 700; [1999] 1 HKLRD 613 Hong Kong Court of First Instance Hong Kong 30 Oct 1998 HKLII flag 1
"The Illusive Interest Deduction" (1998) 8 Canadian Current Tax 89 Canadian Current Tax Canada circa 1998 flag 4
"General Anti-Avoidance in Action - News from Canada" [1998] British Tax Review 140 British Tax Review United Kingdom circa 1998 Westlaw flag 1
"Part IVA of the income tax assessment act after spotless – a brave new world?" (1998) 72 Australian Law Journal 303 Australian Law Journal Australia circa 1998 Legal Online flag 4
Wither v CIR (1998) 18 NZTC 13,606 New Zealand circa 1998 CCH New Zealand flag 3
"Background to the GAAR: Ramsay and McGuickian" (1998) 476 Tax Journal 5 Tax Journal United Kingdom circa 1998 flag 1
"Australia ’ s General Anti-Avoidance Rule: Part IVA has Teeth, but are Some Missing?" [1998] British Tax Review 124 British Tax Review United Kingdom circa 1998 Westlaw flag 2
"PART IVA: Seriously Flawed in Principle" (1998) 1 Journal of Australian Taxation 57 Journal of Australian Taxation Australia circa 1998 AustLII flag 6
KJ Cummings Ltd v CIR (1998) 18 NZTC 13,537 New Zealand circa 1998 CCH New Zealand flag 3
"The Substance Over Form Doctrine Applied to Tax Avoidance Schemes" (1998) South African Law Journal 646 South African Law Journal South Africa circa 1998 HeinOnline flag 1
"Part IVA: Post Spotless" (1998) 1 Journal of Australian Taxation 3 Journal of Australian Taxation Australia circa 1998 AustLII flag 2
"GAAR: Empty Threat or Deal Stopper?" (1998) 9 International Tax Review 13 International Tax Review United Kingdom circa 1998 HeinOnline flag 1
(1997) 31 Taxation in Australia 364 (1997) 31 Taxation in Australia 364 Taxation in Australia Australia circa 1997 flag 1
McNichol v Canada (1997) 97 DTC 111; 1997 2 CTC 2088 Canada circa 1997 flag 3
"Interpretations of GAAR: Before and Beyond McNicol and RMM" (1997) 23 Queens Law Journal 231 Queen's Law Journal Canada circa 1997 HeinOnline / LexisNexis flag 1
"Anti-Avoidance Principles - New Directions for Tax and Business Resulting from the High Court Decision in Spotless" (1997) 25 Australian Business Law Review 142 Australian Business Law Review Australia circa 1997 Legal Online flag 3
"Canadian Tax Court decides First Case under General Anti-Avoidance Rule" (1997) 8 Journal of International Taxation 126 Journal of International Taxation circa 1997 1
"Tax Litigation - Disclosure of Rulings" (1997) 7 Canadian Current Tax 81 Canadian Current Tax Canada circa 1997 flag 1
"Tax Avoidance with a Little Help from Downunder" (1997) 45 Canadian Tax Journal 295 Canadian Tax Journal Canada circa 1997 flag 1
"Spotless: Removing the Stain of Tax Avoidance in Australia" [1997] British Tax Review 131 British Tax Review United Kingdom circa 1997 Westlaw flag 2
"Canada's Anti-Avoidance Rule Applied to US Disposition of Canadian Subsidiary" (1997) 26 Tax Management International Journal 478 Tax Management International Journal United States circa 1997 flag 1
"First Court Decision on Canada's Statutory Business Purpose Test: McNicol v R" (1997) 26 Tax Management International Journal 135 Tax Management International Journal United States circa 1997 flag 1
"The Ghost of the Duke of Westminster Laid to Rest in Australia?" (1997) 45 Canadian Tax Journal 122 Canadian Tax Journal Canada circa 1997 flag 4
"Through a Spotless Glass, Darkly" (1997) 31 Taxation in Australia 368 Taxation in Australia Australia circa 1997 flag 1
"The 1996 Amendments to the General Anti-Tax Avoidance Section of the Income Tax Act" (1997) 114 South African Law Journal 675 South African Law Journal South Africa circa 1997 HeinOnline flag 1
"What has the Tax Court of Canada Added to the GAAR Analysis?" [1997] International Tax Review 54 International Tax Review United Kingdom circa 1997 HeinOnline flag 1
"Purposive Interpretation as a Weapon Against Tax Avoidance" (1997) 8 Canadian Current Tax 9 Canadian Current Tax Canada circa 1997 flag 1
"The Tension Between the Westminster Principle and Abusive Tax Avoidance" (1997) 7 Canadian Current Tax 65 Canadian Current Tax Canada circa 1997 flag 4
Miller v Commissioner of Inland Revenue [1996] NZHC 1625; (1997) 18 NZTC 13,001 High Court of New Zealand New Zealand 8 Nov 1996 NZLII flag 21
I Lady Smith (Pty) Ltd v C of IR [1996] ZASCA 35; 1996 3 SA 942; 58 SATC 229 Supreme Court of Appeal of South Africa South Africa 28 Mar 1996 SAFLII flag 32
"An Economic Approach to Taxation Avoidance" (1996) 2 New Zealand Journal of Taxation Law and Policy 171 New Zealand Journal of Taxation Law and Policy New Zealand circa 1996 flag 5
"First GAAR Case an Easy Win for Revenue" (1995) 6 Canadian Current Tax 1 Canadian Current Tax Canada circa 1995 flag 1
"Tax Avoidance: 1945-1995" (1995) 43 Canadian Tax Journal 1819 Canadian Tax Journal Canada circa 1995 flag 1
"The Future of Australia's General Anti-Avoidance Provision" (1995) 1 New Zealand Journal of Taxation Law and Policy 225 New Zealand Journal of Taxation Law and Policy New Zealand circa 1995 flag 3
"The Canadian General Anti-Avoidance Rule" [1995] British Tax Review 541 British Tax Review United Kingdom circa 1995 Westlaw flag 2
"Is There a Need for General Anti-Avoidance Legislation in the United Kingdom?" [1994] British Tax Review 647 British Tax Review United Kingdom circa 1994 Westlaw flag 1
Hadlee v Commissioner of Inland Revenue [1993] UKPC 8; [1993] 2 NZLR 385; (1993) 15 NZTC 10,106; (1993) 17 TRNZ 577 Privy Council New Zealand 1 Mar 1993 BAILII flag 15
"Preparing for NAFTA: Canadian Judicial Anti-avoidance Doctrines Part I" (1993) 19 International Tax Journal 1 International Tax Journal United States circa 1993 HeinOnline flag 1
Hadlee v Commissioner of Inland Revenue [1991] NZCA 257; [1991] 3 NZLR 517; (1991) 13 NZTC 8,116; (1991) 15 TRNZ 721 Court of Appeal of New Zealand New Zealand 31 May 1991 NZLII flag 32
"Is GAAR Void for Vagueness?" (1989) 37 Canadian Tax Journal 1409 Canadian Tax Journal Canada circa 1989 flag 2
"Tax Law Review Committee Report on Tax Avoidance" [1988] British Tax Review 86 British Tax Review United Kingdom circa 1988 Westlaw flag 1
"A Review and Analysis of the Redrafted General AntiAvoidance Rule" (1988) 36 Canadian Tax Journal 23 Canadian Tax Journal Canada circa 1988 flag 1
Bigras v R 98 DTC 1988 Canada circa 1988 flag 1
"The General Anti-Avoidance Rule – Part 1" (1988) 36 Canadian Tax Journal 831 Canadian Tax Journal Canada circa 1988 flag 2
"A New and More Coherent Approach to Tax Avoidance" (1988) 36 Canadian Tax Journal 1 Canadian Tax Journal Canada circa 1988 flag 2
Challenge Corporation Ltd v CIR [1986] 2 NZLR 555 New Zealand circa 1986 LexisNexis flag 4
Stubart Investments Ltd v R [1984] 1 SCR 536; [1984] CTC 294; 84 DTC 6305 Supreme Court of Canada Canada circa 1984 flag 35
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 184
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
Hollinger Inc v R 98 DTC 1913 Canada circa 1913 flag 1
Shell Canada in Canadian Pacific Ltd v R 99 DTC 5132 Canada flag 1
99 DTC 324 99 DTC 324 Canada flag 1
99 DTC 308 99 DTC 308 Canada flag 1
Continental Bank Leasing Corporation v R 98 DTC 6505 Canada flag 1
Duha Printers (Western) Ltd v R 98 DTC 6334 Canada flag 1
Shell Canada Ltd v Canada 98 DTC 6177 Canada flag 2
Hickman Motors Ltd v R 97 DTC 5363 Canada flag 1
Where a 97 DTC 302; 1998 1 CTC 2300 Canada flag 2
Mara Properties Ltd v R 96 DTC 6309 Canada flag 1
Friesen v R 95 DTC 5551 Canada flag 1
Antoska v R 94 DTC 6314 Canada flag 1

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