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"Common Law and Tax Avoidance: Back to the Future?"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"A section 8-1 loss"	(2004) 33 Australian Tax Review 8	Australian Tax Review	Australia	circa 2004	Legal Online / Informit		2
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2004] 1 HKLRD 77; (2003) 6 HKCFAR 517		Hong Kong	circa 2003			23
"The law of tax avoidance in New Zealand"	(2002) 31 Australian Tax Review 24	Australian Tax Review	Australia	circa 2002	Legal Online / Informit		1
[2001] 3 NZLR 289	[2001] 3 NZLR 289; [2001] NZTC 17,008		New Zealand	circa 2001	LexisNexis		17
"Tax planning or tax avoidance"	(2000) 29 Australian Tax Review 96	Australian Tax Review	Australia	circa 2000	Legal Online / Informit		5
Shiu Wing Ltd v Commissioner of Estate Duty	[2000] 3 HKLRD 76; (2000) 3 HKCFAR 215; [2000] 3 HKC 13		Hong Kong	circa 2000			8
"Sham and substance"	(1999) 28 Australian Tax Review 197	Australian Tax Review	Australia	circa 1999	Legal Online / Informit		2
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
"Tax avoidance legislation and the prospects for Part IVA"	(1997) 26 Australian Tax Review 70	Australian Tax Review	Australia	circa 1997	Legal Online / Informit		3
(1992) 24 Australian Tax Review 375	(1992) 24 Australian Tax Review 375	Australian Tax Review	Australia	circa 1992	Legal Online / Informit		1
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw		73
John v FCT	[1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017	High Court of Australia	Australia - Commonwealth	circa 1989	AustLII		331
[1987] AC 155; [1989] AC 398	[1987] AC 155; [1989] AC 398		United Kingdom	circa 1989	LexisNexis / Westlaw		17
Oakey Abattoir Pty Ltd v Commissioner of Taxation (Cth)	[1984] FCA 316; (1984) 55 ALR 291; 15 ATR 1059	Federal Court of Australia	Australia - Commonwealth	30 Oct 1984	AustLII		24
Stubart Investments Ltd v R	[1984] 1 SCR 536; [1984] CTC 294; 84 DTC 6305	Supreme Court of Canada	Canada	circa 1984			35
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		346