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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
"The law of tax avoidance in New Zealand"	(2002) 31 Australian Tax Review 24	Australian Tax Review	Australia	circa 2002	Legal Online / Informit		1
"Tax planning or tax avoidance"	(2000) 29 Australian Tax Review 96	Australian Tax Review	Australia	circa 2000	Legal Online / Informit		5
"Sham and substance"	(1999) 28 Australian Tax Review 197	Australian Tax Review	Australia	circa 1999	Legal Online / Informit		2
"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
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
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
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2004] 1 HKLRD 77; (2003) 6 HKCFAR 517		Hong Kong	circa 2003			23
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
[2001] 3 NZLR 289	[2001] 3 NZLR 289; [2001] NZTC 17,008		New Zealand	circa 2001	LexisNexis		17
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
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
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
[1987] AC 155; [1989] AC 398	[1987] AC 155; [1989] AC 398		United Kingdom	circa 1989	LexisNexis / Westlaw		17
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