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"PART IVA: Seriously Flawed in Principle"     6

Law Journal Articles Referring to this Journal Article

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"	[2005] RevenueLawJl 10	Dabner, Justin	Australia	circa 2005	AustLII
"The Rhetoric of Taxation Interpretation and The Definition Of 'Taxpayer' for the Purposes of Part IVA"	[2005] RevenueLawJl 2	Dabner, Justin	Australia	circa 2005	AustLII
"Duties General Anti-Avoidance Rules"	(2004) 7 (2) Journal of Australian Taxation 251	Orow, Nabil; Teo, Eu-Jin	Australia	circa 2004	AustLII		2
"In Search of a Purpose to Our Tax Laws: Can we Trust the Judiciary?"	(2003) 6 Journal of Australian Taxation 32	Dabner, Justin	Australia	circa 2003	AustLII		2
"The Spin of a Coin - in Search of a Workable GAAR"	(2000) 3 (3) Journal of Australian Taxation 232	Dabner, Justin	Australia	circa 2000	AustLII
"The GST General Anti-Avoidance Provisions - Part IVA with a GST Twist?"	(2000) 3 Journal of Australian Taxation 35	Barkoczy, Stephen	Australia	circa 2000	AustLII		2

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Independent Commission Against Corruption v Cornwall	(1993) 116 ALR 97; (1993) 28 NSWLR 207		Australia - New South Wales	circa 1993	LexisNexis AU		8
Chu Kheng Lim v Minister for Immigration, Local Government and Ethnic Affairs	[1992] HCA 64; (1992) 176 CLR 1; (1993) 110 ALR 97; 67 ALJR 125	High Court of Australia	Australia - Commonwealth	circa 1992	AustLII		1061
Corporate Affairs Commission (NSW) v Yuill	[1991] HCA 28; (1991) 172 CLR 319; 100 ALR 609; (1991) 65 ALJR 500; (1991) 4 ACSR 624; 9 ACLC 843	High Court of Australia	Australia - Commonwealth	27 Jun 1991	AustLII		247
X Ltd v Morgan-Grampian (Publishers) Ltd	[1991] 1 AC 1; [1990] 1 All ER 616; [1990] 2 WLR 1000		United Kingdom	circa 1991	LexisNexis / Westlaw		120
"Is GAAR Void for Vagueness?"	(1989) 37 Canadian Tax Journal 1409	Canadian Tax Journal	Canada	circa 1989			2
"The Jurisprudence of Skepticism"	(1988) 86 Michigan Law Review 827	Michigan Law Review	United States	circa 1988	HeinOnline / LexisNexis		4
Re Manitoba Language Rights	[1985] CanLII 33		Canada	circa 1985	CanLII
Stubart Investments Ltd v R	(1984) 10 DLR (4th) 1		Canada	circa 1984			4
Church of Scientology v Woodward	[1982] HCA 78; (1982) 154 CLR 25; (1982) 43 ALR 587; 54 ALJR 542	High Court of Australia	Australia - Commonwealth	19 Nov 1982	AustLII		262
R v Toohey; Ex parte Northern Land Council	[1981] HCA 74; (1981) 151 CLR 170; 38 ALR 439; 56 ALJR 164	High Court of Australia	Australia - Commonwealth	24 Dec 1981	AustLII		397
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
McGraw-Hinds (Aust) Pty Ltd v Smith	[1979] HCA 19; (1979) 144 CLR 633; (1979) 24 ALR 175; (1979) 53 ALJR 423	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII		128
"Equity, Efficiency, and Income Tax Theory: Do Misallocations Drive Out Inequities?"	(1979) 16 San Diego Law Review 735	San Diego Law Review	United States	circa 1979	HeinOnline / LexisNexis		1
"Between Utility and Rights"	(1979) 79 Columbia Law Review 828	Columbia Law Review	United States	circa 1979	HeinOnline / LexisNexis		3
Frank Lyon Co v United States	435 US 561; 98 SCt 1291; 55 L Ed 2d 550	United States Supreme Court	United States	18 Apr 1978	WorldLII		100
Western Australia v The Commonwealth	[1975] HCA 46; (1975) 134 CLR 201; (1975) 7 ALR 159; 50 ALJR 68	High Court of Australia	Australia - Commonwealth	17 Oct 1975	AustLII		117
Black Clawson International Ltd v Papierwerke AG	[1975] UKHL 2; [1975] AC 591; [1975] 1 All ER 810; [1975] 2 WLR 513; [1975] 2 Lloyds Rep 11	House of Lords	United Kingdom	5 Mar 1975	BAILII		353
"Hard Cases"	(1975) 88 Harvard Law Review 1057	Harvard Law Review	United States	circa 1975	HeinOnline / LexisNexis		12
Commissioner v Brown	380 US 563; 14 L Ed 2d 75; 85 SCt 1162	United States Supreme Court	United States	27 Apr 1965	WorldLII		94
Re Buchanan	(1964) 65 SR (NSW) 9	Supreme Court of New South Wales	Australia - New South Wales	circa 1964			8
"The Concept of Legal Liberty"	(1956) 56 Columbia Law Review 1129	Columbia Law Review	United States	circa 1956	HeinOnline / LexisNexis		6
Australian Communist Party v Commonwealth	[1951] HCA 5; (1951) 83 CLR 1; [1951] ALR 129	High Court of Australia	Australia - Commonwealth	9 Mar 1951	AustLII		660
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
Inland Revenue Commissioners v British Salmson Aero Engines Ltd	[1938] 2 KB 482; [1938] 3 All ER 283; (1938) 22 Tax Cas 29; 54 TLR 904		United Kingdom	circa 1938	LexisNexis / Westlaw		32
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
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
Jaques v FCT	[1923] HCA 70; (1924) 34 CLR 328; 31 ALR 61	High Court of Australia	Australia - Commonwealth	10 Jun 1924	AustLII		47
1 SCR 721	1 SCR 721			circa 1975			6