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Higgs (Inspector of Taxes) v Oliver     7

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/3 - Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business	[2006] ATOTR TR2006/3	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
MIM Holdings Ltd v Commissioner of Taxation; Commissioner of Taxation v MIM Holdings Ltd	[1997] FCA 363	Federal Court of Australia	Australia - Commonwealth	16 May 1997	AustLII		6
Re Willem Bertus Reuter v the Commissioner of Taxation	[1993] FCA 18	Federal Court of Australia	Australia - Commonwealth	4 Feb 1993	AustLII
Sidameneo (No 456) Pty Ltd v Alexander	[2011] NSWCA 418	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	21 Dec 2011	AustLII		36

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author †	Jurisdiction	Date	Full Text		Citation Index
"Taming Complexity in Australian Income Tax"	(2003) 25 Sydney Law Review 467	Krever, Richard	Australia	circa 2003	AustLII		8
"Judicial and Legislative Considerations in the Taxation of Compensation Receipts: an International Comparison"	(2001) 4 Journal of Australian Taxation 98	Sadiq, Kerrie	Australia	circa 2001	AustLII