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"Trending Towards Convergence"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
51 Journal of The Australasian Tax Teachers Association 2020	51 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
40 Journal of The Australasian Tax Teachers Association 2020	40 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
41 Journal of The Australasian Tax Teachers Association 2020	41 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
42 Journal of The Australasian Tax Teachers Association 2020	42 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
43 Journal of The Australasian Tax Teachers Association 2020	43 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
44 Journal of The Australasian Tax Teachers Association 2020	44 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
45 Journal of The Australasian Tax Teachers Association 2020	45 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
46 Journal of The Australasian Tax Teachers Association 2020	46 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
47 Journal of The Australasian Tax Teachers Association 2020	47 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
48 Journal of The Australasian Tax Teachers Association 2020	48 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
49 Journal of The Australasian Tax Teachers Association 2020	49 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
50 Journal of The Australasian Tax Teachers Association 2020	50 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
52 Journal of The Australasian Tax Teachers Association 2020	52 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
53 Journal of The Australasian Tax Teachers Association 2020	53 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
54 Journal of The Australasian Tax Teachers Association 2020	54 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
55 Journal of The Australasian Tax Teachers Association 2020	55 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
56 Journal of The Australasian Tax Teachers Association 2020	56 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
57 Journal of The Australasian Tax Teachers Association 2020	57 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
58 Journal of The Australasian Tax Teachers Association 2020	58 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
59 Journal of The Australasian Tax Teachers Association 2020	59 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
60 Journal of The Australasian Tax Teachers Association 2020	60 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
61 Journal of The Australasian Tax Teachers Association 2020	61 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
62 Journal of The Australasian Tax Teachers Association 2020	62 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
63 Journal of The Australasian Tax Teachers Association 2020	63 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
64 Journal of The Australasian Tax Teachers Association 2020	64 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
65 Journal of The Australasian Tax Teachers Association 2020	65 Journal of The Australasian Tax Teachers Association 2020	Journal of The Australasian Tax Teachers Association	Australia	circa 2020	AustLII		1
"A Principled Framework for Assessing General Anti- Avoidance Regimes"	[2016] 2 British Tax Review 172	British Tax Review	United Kingdom	circa 2016	Westlaw		1
"GAAR Revisited: From Instinctive Reaction to Intellectual Rigour"	(2014) 62 (2) Canadian Tax Journal 401	Canadian Tax Journal	Canada	circa 2014			1
Alesco New Zealand Ltd v Commissioner of Inland Revenue	[2013] NZCA 40; [2013] 2 NZLR 175; [2013] NZCCLR 9; (2013) 26 NZTC 21-003	Court of Appeal of New Zealand	New Zealand	5 Mar 2013	NZLII		19
[2013] DTC 5007	[2013] DTC 5007		Canada	circa 2013			1
Penny v Commissioner of Inland Revenue	[2011] NZSC 95; [2012] 1 NZLR 433; (2011) 25 NZTC 20-073; (2011) 3 NZTR 21-014	Supreme Court of New Zealand	New Zealand	24 Aug 2011	NZLII		37
Copthorne Holdings Ltd v Canada	[2011] 3 SCR 721			circa 2011			2
SZMJT v Minister for Immigration & Citizenship	[2009] FCA 163	Federal Court of Australia	Australia - Commonwealth	26 Feb 2009	AustLII		1
[2009] 2 NZLR 289	[2009] 2 NZLR 289		New Zealand	circa 2009	LexisNexis		25
"Of Sham and Other Lessons for Australian Revenue Law"	(2008) 32 Melbourne University Law Review 861	Melbourne University Law Review	Australia	circa 2008	AustLII		4
"Barriers to Avoidance: Recent Legislative and Judicial Developments in Common Law Jurisdictions"	(2007) 37 Hong Kong Law Journal 103	Hong Kong Law Journal	Hong Kong	circa 2007	HeinOnline / LexisNexis		1
Canada Trustco Mortgage Co v Canada	[2005] SCC 54; [2005] 2 SCR 601; [2005] SCJ No 56	Supreme Court of Canada	Canada	19 Oct 2005	Supreme Court of Canada		12
Mathew v Canada	[2005] SCC 55; [2005] 2 SCR 643; [2005] SCJ No 55	Supreme Court of Canada	Canada	19 Oct 2005	Supreme Court of Canada		6
"To GAAR or not to GAAR That is the Question: Canadian and Australian Attempts to Combat Tax Avoidance"	(2005) 36 (2) Ottawa Law Review 259	Ottawa Law Review	Canada	circa 2005	HeinOnline / LexisNexis		1
Univar Canada Ltd v R	[2005] DTC 1478		Canada	circa 2005			1
"Barclays and Scottish Provident: Avoidance and Highest Courts: Less Chaos but More Uncertainty"	[2005] 3 British Tax Review 273	British Tax Review	United Kingdom	circa 2005	Westlaw		2
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
Inland Revenue Commissioners v Scottish Provident Institution	[2004] UKHL 52; [2005] 1 All ER 325; [2004] All ER (D) 403; [2004] 1 WLR 3172; (2004) 76 Tax Cas 538; 2005 1 SC (HL) 33	House of Lords	United Kingdom - Scotland	25 Nov 2004	BAILII		52
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 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
"International Experience with General Anti-Avoidance Rules"	(2001) 54 SMU Law Review 83	SMU Law Review	United States	circa 2001	HeinOnline / LexisNexis		3
OSFC Holdings Ltd v R	[2001] DTC 5471		Canada	circa 2001			1
"The GST General Anti-Avoidance Provisions - Part IVA with a GST Twist?"	(2000) 3 Journal of Australian Taxation 35	Journal of Australian Taxation	Australia	circa 2000	AustLII		2
Canadian Pacific Ltd v R	[2000] CanLII 265		Canada	circa 2000	CanLII		1
McNichol v Canada	(1997) 97 DTC 111; 1997 2 CTC 2088		Canada	circa 1997			3
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
[1986] 2 NZLR 513	[1986] 2 NZLR 513		New Zealand	circa 1986	LexisNexis		53
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
Elmiger v Commissioner of Inland Revenue	[1966] NZLR 683		New Zealand	circa 1966	LexisNexis		20
1 Ga 1	1 Ga 1		United States - Georgia	circa 2005			1