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"The GST General Anti-Avoidance Provisions - Part IVA with a GST Twist?"   flag  2

(2000) 3 Journal of Australian Taxation 35
Barkoczy, Stephen
Journal of Australian Taxation
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"Trending Towards Convergence" [2020] JlATaxTA 4 Tretola, John Gaetano Australia circa 2020 AustLII flag
"Comparing The Gaars Under The Income Tax And Gst Systems" [2012] CanLawRw 13 (2012) 11 (2) Canberra Law Review 117 Huang, Louisa Australia circa 2012 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
A New Tax System (Luxury Car Tax) Act 1999 (Cth)
A New Tax System (Wine Equalisation Tax) Act 1999 (Cth) s19.5
Fringe Benefits Tax Assessment Act 1986 (Cth) s67
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)
Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth)
Sales Tax Assessment Act 1992 (Cth) s5, s15

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
"GST grouping: Pros, cons and suggested reforms" (1999) 73 (5) Law Institute Journal 77 Law Institute Journal Australia - Victoria circa 1999 AustLII flag 1
"CC (New South Wales) Pty Ltd v FCT: Part IVA Can Apply to Loss Trusts" (1999) 6 Journal of Australian Taxation 437 Journal of Australian Taxation Australia circa 1999 Informit / LexisNexis flag 1
"PART IVA: Seriously Flawed in Principle" (1998) 1 Journal of Australian Taxation 57 Journal of Australian Taxation Australia circa 1998 AustLII flag 6
"Part IVA: Post Spotless" (1998) 1 Journal of Australian Taxation 3 Journal of Australian Taxation Australia circa 1998 AustLII flag 2
"Part IVA of the income tax assessment act after spotless – a brave new world?" (1998) 72 Australian Law Journal 303 Australian Law Journal Australia circa 1998 Legal Online flag 4
"Spotless: A Lesson in Form and Substance but not in Substance over Form" (1998) 8 Revenue Law Journal 175 Revenue Law Journal Australia circa 1998 Informit flag 2
"Tax avoidance legislation and the prospects for Part IVA" (1997) 26 Australian Tax Review 70 Australian Tax Review Australia circa 1997 Legal Online / Informit flag 3
"Anti-Avoidance Principles - New Directions for Tax and Business Resulting from the High Court Decision in Spotless" (1997) 25 Australian Business Law Review 142 Australian Business Law Review Australia circa 1997 Legal Online flag 3
"Peabody v FCT and Part IVA" (1995) 5 Revenue Law Journal 197 Revenue Law Journal Australia circa 1995 Informit flag 2
"Towards a Conceptually Coherent Theory of Tax Avoidance - Part 2" (1995) 1 New Zealand Journal of Taxation Law and Policy 307 New Zealand Journal of Taxation Law and Policy New Zealand circa 1995 flag 1
"Towards a Conceptually Coherent Theory of Tax Avoidance - Part 1" (1995) 1 New Zealand Journal of Taxation Law and Policy 288 New Zealand Journal of Taxation Law and Policy New Zealand circa 1995 flag 1
"Part IVA and FCT v Peabody" (1995) 1 New Zealand Journal of Taxation Law and Policy 251 New Zealand Journal of Taxation Law and Policy New Zealand circa 1995 flag 1
"Part IVA and Peabody" (1994) 10 Queensland University of Technology Law Journal 158 Queensland University of Technology Law Journal Australia - Queensland circa 1994 AustLII flag 1
"Part IVA: A Victory for Peabody, But What Does it Really Mean?" (1994) 6 (5) CCH Journal of Australian Taxation 4 CCH Journal of Australian Taxation Australia circa 1994 Informit flag 1
Sharrment Pty Ltd v Official Trustee [1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530 Federal Court of Australia Australia - Commonwealth 3 Jun 1988 AustLII flag 302
"Does fiscal nullity apply in Australia?" (1988) 17 Australian Tax Review 104 Australian Tax Review Australia circa 1988 Legal Online / Informit flag 1
"Towards a definition of the term tax avoidance" (1985) 14 Australian Tax Review 48 Australian Tax Review Australia circa 1985 Legal Online / Informit flag 1
"Fiscal nullity in Australia" (1984) 13 Australian Tax Review 150 Australian Tax Review Australia circa 1984 Legal Online / Informit flag 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 flag 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 flag 346
Inland Revenue Commissioners v Burmah Oil Co Ltd (1981) 54 Tax Cas 200; [1982] SC (HL) 114 House of Lords United Kingdom - Scotland circa 1982 flag 40
Inland Revenue Commissioners v Joiner [1975] 1 WLR 1701; 50 Tax Cas 449 United Kingdom circa 1975 LexisNexis / Westlaw flag 25
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 529
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 184
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 flag 48
Barripp v Commissioner of Taxation (NSW) (1941) 6 ATD 69 Australia circa 1941 flag 9
Wilson v Chambers & Co Pty Ltd [1926] HCA 15; (1926) 38 CLR 131; (1926) 32 ALR 274 High Court of Australia Australia - Commonwealth 8 Jun 1926 AustLII flag 81
Jaques v FCT [1923] HCA 70; (1924) 34 CLR 328; 31 ALR 61 High Court of Australia Australia - Commonwealth 10 Jun 1924 AustLII flag 47

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