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"Speech - Aspects of Tax Avoidance: Trans Tasman Observations" (VSC)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v AXA Asia Pacific Holdings Ltd	[2010] FCAFC 134; (2010) 189 FCR 204	Federal Court of Australia	Australia - Commonwealth	18 Nov 2010	AustLII		28
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd	[2010] FCAFC 94; (2010) 186 FCR 410; (2010) 186 FLR 410; (2010) 272 ALR 40; (2010) 79 ATR 780	Federal Court of Australia	Australia - Commonwealth	29 Jul 2010	AustLII		85
Commissioner of Inland Revenue v Penny	[2010] NZCA 231; [2010] 3 NZLR 360; (2010) 24 NZTC 24,287	Court of Appeal of New Zealand	New Zealand	4 Jun 2010	NZLII		7
Commissioner of Taxation v BHP Billiton Finance Ltd	[2010] FCAFC 25; (2010) 182 FCR 526; (2010) 76 ATR 472; [2010] ATC 20-169	Federal Court of Australia	Australia - Commonwealth	17 Mar 2010	AustLII		23
AXA Asia Pacific Holdings Ltd v FCT	[2009] FCA 1427; [2009] ATC 20-151	Federal Court of Australia	Australia - Commonwealth	4 Dec 2009	AustLII		8
Astall v HMRC	[2009] EWCA Civ 1010; [2009] STI 2745; [2009] BTC 631	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Oct 2009	BAILII		24
Westpac Banking Corporation v Commissioner of Inland Revenue	[2009] NZHC 1388; (2009) 24 NZTC 23,834	High Court of New Zealand	New Zealand	7 Oct 2009	NZLII		8
FCT v Lenzo	[2008] FCAFC 50; (2008) 167 FCR 255; (2008) 247 ALR 242; (2007) 68 ATR 381; [2008] ATC 20-014	Federal Court of Australia	Australia - Commonwealth	3 Apr 2008	AustLII		35
Epov v FCT	[2007] FCA 34; (2007) 65 ATR 399	Federal Court of Australia	Australia - Commonwealth	31 Jan 2007	AustLII		14
"Interpreting Tax Statutes: Tax Avoidance and the Intention of Parliament"	(2007) 123 Law Quarterly Review 53	Law Quarterly Review	United Kingdom	circa 2007	Westlaw		3
Coltec Industries Inc v United States	454 F3d 1340	United States Court of Appeals, Federal Circuit	United States	12 Jul 2006	WorldLII		3
(2005) 146 FCR 77	(2005) 146 FCR 77	Federal Court of Australia	Australia	circa 2005	Legal Online / Westlaw		31
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Commissioner of Taxation v Hart	[2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875	High Court of Australia	Australia - Commonwealth	27 May 2004	AustLII		192
Commissioner of Taxation v Sleight	[2004] FCAFC 94; (2004) 136 FCR 211; (2004) 206 ALR 511; (2004) 55 ATR 555	Federal Court of Australia	Australia - Commonwealth	4 May 2004	AustLII		112
"Ramsay 25 Years On: Some Reflections on Tax Avoidance"	(2004) 120 Law Quarterly Review 412	Law Quarterly Review	United Kingdom	circa 2004	Westlaw		5
Macquarie Finance Ltd v FCT	(2004) 210 ALR 508; (2004) 57 ATR 115; [2005] ALMD 2384; (2004) 22 ACLC 1433; [2004] FCA 1170; (2005) 146 FCR 77		Australia	circa 2004	LexisNexis AU		26
Commissioner of Taxation v Mochkin	[2003] FCAFC 15; (2003) 127 FCR 185; (2003) 52 ATR 198; [2003] ATC 4,272	Federal Court of Australia	Australia - Commonwealth	26 Feb 2003	AustLII		35
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
Vincent v Commissioner of Taxation	[2002] FCAFC 291; (2002) 124 FCR 350; 193 ALR 686; 51 ATR 18	Federal Court of Australia	Australia - Commonwealth	16 Sep 2002	AustLII		73
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII		44
Commissioner of Inland Revenue v BNZ Investments Ltd	[2001] NZCA 184; [2002] 1 NZLR 450; (2001) 20 NZTC 17,103	Court of Appeal of New Zealand	New Zealand	22 May 2001	NZLII		43
Eastern Nitrogen Ltd v Commissioner of Taxation	[2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164	Federal Court of Australia	Australia - Commonwealth	3 Apr 2001	AustLII		96
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation	[2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26	High Court of Australia	Australia - Commonwealth	16 Feb 2001	AustLII		244
Economic Substance Doctrine	(2000) 74 Southern California Law Review 5	Southern California Law Review	United States	circa 2000	HeinOnline / LexisNexis		2
Acm Partnership v Commissioner of Internal Revenue	157 F3d 231; 82 AFTR2d 98-6682	United States Court of Appeals, Third Circuit	United States	13 Oct 1998	WorldLII		12
Bellinz v FCT	[1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198	Federal Court of Australia	Australia - Commonwealth	10 Jun 1998	AustLII		90
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
FCT v Spotless Services Ltd	[1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2	High Court of Australia	Australia - Commonwealth	3 Dec 1996	AustLII		369
Commissioner of Taxation v Spotless Services Ltd	(1995) 62 FCR 244; (1995) 133 ALR 165; (1995) 32 ATR 309	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw		19
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		197
Craven v White; IRC v Bowater Property Developments Ltd; Bayliss v Gregory	[1988] AC 398		United Kingdom	circa 1988	LexisNexis / Westlaw		1
Baylis (Inspector of Taxes) v Gregory	[1986] 1 WLR 624		United Kingdom	circa 1986	LexisNexis / Westlaw		3
Furniss v Dawson	[1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324	House of Lords	United Kingdom	9 Feb 1983	BAILII		141
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
Western Australian Trustee Executor & Agency Co Ltd v Commissioner of State Taxation (WA)	[1980] HCA 50; (1980) 147 CLR 119; 55 ALJR 53; 11 ATR 330	High Court of Australia	Australia - Commonwealth	5 Dec 1980	AustLII		32
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		53
Slutzkin v FCT	[1977] HCA 9; (1977) 140 CLR 314; 12 ALR 321; (1977) 7 ATR 166; 51 ALJR 322	High Court of Australia	Australia - Commonwealth	25 Feb 1977	AustLII		57
"The Rule of Law and Its Virtue"	(1977) 93 Law Quarterly Review 195	Law Quarterly Review	United Kingdom	circa 1977	Westlaw		37
"Judicial Legislation and the Rationalisation of Section 260 of the Income Tax Assessment Act 1936"	(1977) 8 Federal Law Review 319	Federal Law Review	Australia	circa 1977	HeinOnline / Informit		1
Mullens v FCT	[1976] HCA 47; (1976) 135 CLR 290; 10 ALR 513; (1976) 6 ATR 504; 51 ALJR 82	High Court of Australia	Australia - Commonwealth	9 Sep 1976	AustLII		51
Aluminium Industrie Vaassen BV v Romalpa Aluminium Ltd	[1976] 2 All ER 552; [1976] 1 WLR 676		United Kingdom	circa 1976	LexisNexis		78
Mangin v Inland Revenue Commissioner	[1971] AC 739		United Kingdom	circa 1971	LexisNexis / Westlaw		46
"s Contribution to the Law of Tax Avoidance"	(1968) 77 Yale Law Journal 440	Yale Law Journal	United States	circa 1968	HeinOnline / Westlaw		5
Rowdell Pty Ltd v FCT	[1963] HCA 61; (1963) 111 CLR 106; [1964] ALR 449; 9 AITR 177; 13 ATD 242; 37 ALJR 332	High Court of Australia	Australia - Commonwealth	10 Dec 1963	AustLII		35
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII		184
W P Keighery Pty Ltd v FCT	[1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359	High Court of Australia	Australia - Commonwealth	19 Dec 1957	AustLII		93
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		48
Bell v FCT	[1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII		75
Bazley v Commissioner	331 US 737; 91 L Ed 1782; 67 SCt 1489	United States Supreme Court	United States	16 Jun 1947	WorldLII		36
Commissioner of Internal Revenue v Court Holding Co	324 US 331; 89 L Ed 981; 65 SCt 707	United States Supreme Court	United States	12 Mar 1945	WorldLII		272
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII		439
De Romero v Read	[1932] HCA 65; (1932) 48 CLR 649	High Court of Australia	Australia - Commonwealth	19 Dec 1932	AustLII		6
Clarke v FCT	[1932] HCA 46; (1932) 48 CLR 56; 39 ALR 64; 2 ATD 121	High Court of Australia	Australia - Commonwealth	15 Sep 1932	AustLII		31
Superior Oil Co v Mississippi	280 US 390; 74 L Ed 504; 50 SCt 169	United States Supreme Court	United States	24 Feb 1930	WorldLII		21
Deputy FCT v Purcell	[1921] HCA 59; (1921) 29 CLR 464; 27 ALR 362	High Court of Australia	Australia - Commonwealth	12 Aug 1921	AustLII		47
Commissioner of Stamp Duties (NSW) v Simpson	[1917] HCA 69; (1917) 24 CLR 209	High Court of Australia	Australia - Commonwealth	10 Dec 1917	AustLII		11
Halsbury LC); Lumsden v Inland Revenue Commissioners	[1914] AC 876		United Kingdom	circa 1914	LexisNexis / Westlaw		1
Scott v Cawsey	[1907] HCA 80; (1907) 5 CLR 132; 13 ALR 568	High Court of Australia	Australia - Commonwealth	13 Sep 1907	AustLII		82
Tennant v Smith	[1892] AC 150		United Kingdom	circa 1892	LexisNexis / Westlaw		87
United States v Isham	84 US 496; 17 Wall 496; 21 L Ed 728	United States Supreme Court	United States	1 Oct 1873	WorldLII		38
Jones v Helvering	71 F2d 214; 63 App DC 204		United States	circa 2001	Westlaw		10
Sorting Out the Tangle of Economic Substance	52 Tax Lawyer 235	Tax Lawyer	United States	circa 2001	HeinOnline		3