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"Along the Road to Damascus: Framework for Interpreting the Tax Law"   flag 

(2000) 3 (6) Journal of Australian Taxation 384
D'Ascenzo, Michael
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AA, s15AB
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth)
New Business Tax System (Alienation of Personal Services Income) Act 2000 (Cth)
Interpretation of Legislation Act 1984 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Barwick v Law Society of New South Wales [2000] HCA 2; (2000) 169 ALR 236; (2000) 74 ALJR 419; (2000) 21 Leg Rep 8 High Court of Australia Australia - Commonwealth 3 Feb 2000 AustLII flag 78
Byrnes v R [1999] HCA 38; (1999) 199 CLR 1; (1999) 164 ALR 520; (1999) 73 ALJR 1292; (1999) 15 Leg Rep C1 High Court of Australia Australia - Commonwealth 12 Aug 1999 AustLII flag 124
"Sham and Substance" (1999) 28 Australian Tax Review 214 Australian Tax Review Australia circa 1999 Legal Online / Informit flag 1
"A Judicial Perspective on Tax Law Reform" (1998) 72 Australian Law Journal 689 Australian Law Journal Australia circa 1998 Legal Online flag 1
Newcastle City Council v GIO General Ltd [1997] HCA 53; (1997) 191 CLR 85; (1997) 149 ALR 623; (1997) 72 ALJR 97; (1997) 9 ANZ Insurance Cases 61-380; (1997) 19 Leg Rep 2 High Court of Australia Australia - Commonwealth 2 Dec 1997 AustLII flag 513
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 flag 125
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1950
Peninsula Group Pty Ltd v Registrar-General for the Northern Territory [1996] NTSC 91; (1996) 136 FLR 8 Supreme Court of the Northern Territory Australia - Northern Territory 26 Nov 1996 AustLII flag 7
"Swinging Pendulum: Judicial Trends in the Interpretation of Revenue Statutes, The" (1996) 19 University of New South Wales Law Journal 162 University of New South Wales Law Journal Australia circa 1996 AustLII flag 7
"Statutory Interpretation, Law Reform and Sampford's Theory of the Disorder of Law - Part Two" (1995) 23 Federal Law Review 77 Federal Law Review Australia circa 1995 AustLII flag 3
"Interpretation of Tax Legislation: The Evolution of Purposive Analysis" (1995) 43 (5) Canadian Tax Journal 1183 Canadian Tax Journal Canada circa 1995 flag 1
"Looking Forward into the Past: Financial Innovation and the Basic Limits of Income Tax" (1995) 43 (5) Canadian Tax Journal 1147 Canadian Tax Journal Canada circa 1995 flag 2
"Statutory Interpretation, Law Reform and Samford's Theory of the Disorder of Law - Part One" (1994) 22 Federal Law Review 116 Federal Law Review Australia circa 1994 AustLII flag 4
"Appellate Court Responsibilities and Tax Avoidance" (1994) 2 Australian Tax Forum 4 Australian Tax Forum Australia circa 1994 flag 1
R v l (1994) 49 FCR 534; (1994) 122 ALR 464 Federal Court of Australia Australia circa 1994 Legal Online / Westlaw flag 95
[1992] Australian Business Law Review 362 [1992] Australian Business Law Review 362 Australian Business Law Review Australia circa 1992 Legal Online flag 1
Saraswati v R [1991] HCA 21; (1991) 172 CLR 1; (1991) 100 ALR 193; 65 ALJR 402; 54 A Crim R 183 High Court of Australia Australia - Commonwealth 5 Jun 1991 AustLII flag 653
Mills v Meeking [1990] HCA 6; (1990) 169 CLR 214; (1990) 91 ALR 16; (1990) 64 ALJR 190; (1990) 45 A Crim R 373; (1990) 10 MVR 257 High Court of Australia Australia - Commonwealth 27 Feb 1990 AustLII flag 625
"Taxation Policy and the Courts" (1990) 2 (4) CCH Journal of Australian Taxation 40 CCH Journal of Australian Taxation Australia circa 1990 Informit flag 4
Bermingham v Corrective Services Commission of New South Wales (1988) 15 NSWLR 292; (1988) 38 A Crim R 412 Australia - New South Wales circa 1988 LexisNexis AU flag 195
Re Bolton; Ex parte Beane [1987] HCA 12; (1987) 162 CLR 514; (1987) 70 ALR 225; 61 ALJR 190; 25 A Crim R 90 High Court of Australia Australia - Commonwealth 9 Apr 1987 AustLII flag 719
Re Australian Federation of Construction Contractors; Ex parte Billing [1986] HCA 74; (1986) 68 ALR 416; (1986) 61 ALJR 37 High Court of Australia Australia - Commonwealth 2 Dec 1986 AustLII flag 68
"Michael Coper; Freedom of Interstate Trade under The Australian Constitution" (1983) 6 University of New South Wales Law Journal 234 University of New South Wales Law Journal Australia circa 1983 AustLII flag 5
FCT v Westraders Pty Ltd [1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag 61
Wentworth Securities Ltd v Jones [1980] AC 74; [1979] 1 All ER 286 United Kingdom circa 1980 LexisNexis / Westlaw flag 389
Davis v Johnson [1978] UKHL 1; [1979] AC 264; [1978] 1 All ER 1132; [1978] 2 WLR 553 House of Lords United Kingdom 9 Mar 1978 BAILII flag 79
Commissioner for Prices and Consumer Affairs (SA) v Charles Moore (Aust) Ltd [1977] HCA 38; 139 CLR 449; (1977) 14 ALR 485; (1977) 51 ALJR 715 High Court of Australia Australia - Commonwealth 5 Jul 1977 AustLII flag 67
Investment and Merchant Finance Corporation Ltd v FCT [1971] HCA 35; (1971) 125 CLR 249; 2 ATR 361; 45 ALJR 432 High Court of Australia Australia - Commonwealth 18 Aug 1971 AustLII flag 64
Anderson v Commissioner of Taxes (Vic) [1937] HCA 24; (1937) 57 CLR 233; [1937] ALR 313 High Court of Australia Australia - Commonwealth 31 May 1937 AustLII flag 49
Tabacos v Collector 275 US 87; 72 L Ed 177; 48 SCt 100 United States Supreme Court United States 21 Nov 1927 WorldLII flag 40
Amalgamated Society of Engineers v Adelaide Steamship Co Ltd [1920] HCA 54; (1920) 28 CLR 129; 30 FLC 91-101; 26 ALR 337 High Court of Australia Australia - Commonwealth 31 Aug 1920 AustLII flag 820
Chandler & Co v Collector of Customs [1907] HCA 81; (1907) 4 CLR 1719; 13 ALR 617 High Court of Australia Australia - Commonwealth 27 Sep 1907 AustLII flag 77
Heward v R [1905] HCA 48; [1905] 3 CLR 117 High Court of Australia Australia - Commonwealth 25 Nov 1905 AustLII flag 13
Partington v A-G [1869] UKLawRpHL 8; (1869) 4 HL 100; 38 LJEx 205 United Kingdom 11 Jun 1869 CommonLII flag 117
Grey v Pearson [1857] EngR 335; [1843-60] All ER 21; (1857) 6 HLCas 61; 10 ER 1216 House of Lords United Kingdom circa 1857 CommonLII flag 273
Heydon's Case (1584) 3 Co Rep 72; 76 ER 687 King's Bench United Kingdom circa 1584 flag 3

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