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"Tax Rulings : Opinion or Law? The Need for an Independent 'Rule-Maker'"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Commissioner of Taxation v Krakos Investments Pty Ltd	(1995) 61 FCR 489; (1995) 133 ALR 545; 32 ATR 7	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw		35
Essenbourne Pty Ltd v Commissioner of Taxation	[2002] FCA 1577; (2002) 51 ATR 629	Federal Court of Australia	Australia - Commonwealth	17 Dec 2002	AustLII		34
Lees & Leech Pty Ltd v Commissioner of Taxation	[1997] FCA 404; (1997) 73 FCR 136; (1997) 36 ATR 127	Federal Court of Australia	Australia - Commonwealth	26 May 1997	AustLII		22
Payne v Commissioner of Taxation	(1996) 66 FCR 299; (1996) 32 ATR 516	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		20
Selleck v FCT	(1997) 78 FCR 102; (1997) 36 ATR 558	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		16
A L Hamblin Equipment Pty Ltd v FCT	[1974] HCA 1; (1974) 130 CLR 159; 2 ALR 347; (1974) 4 ATR 208; 47 ALJR 797	High Court of Australia	Australia - Commonwealth	31 Jan 1974	AustLII		15
Stapleton v Commissioner of Taxation (Cth)	(1989) 88 ALR 606; (1989) 20 ATR 996		Australia	circa 1989	LexisNexis AU		12
Montgomery v Commissioner of Taxation (Cth)	(1998) 152 ALR 241; 38 ATR 186		Australia	circa 1998	LexisNexis AU		6
Taxation, Commissioner of (Cth) v Grant	(1991) 22 ATR 237		Australia	circa 1991	Legal Online / Westlaw		6
"A proposal for reform of the Australian rulings system"	(1997) 26 Australian Tax Review 57	Australian Tax Review	Australia	circa 1997	Legal Online / Informit		1