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| Journal Article Title | Citation(s) | Author † | Jurisdiction | Date | Full Text | Citation Index | |
| "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 |
|
 |
| "Trending Towards Convergence" | [2020] JlATaxTA 4 | Tretola, John Gaetano | Australia | circa 2020 | AustLII |
|
|
| Case Name | Citation(s) | Court † | Jurisdiction | Date | Full Text | Citation Index | |
| "Tax avoidance legislation and the prospects for Part IVA" |
|
Australian Tax Review | Australia | circa 1997 | Legal Online / Informit |
|
3  |
| "Does fiscal nullity apply in Australia?" |
|
Australian Tax Review | Australia | circa 1988 | Legal Online / Informit |
|
1 |
| "Towards a definition of the term tax avoidance" |
|
Australian Tax Review | Australia | circa 1985 | Legal Online / Informit |
|
1 |
| "Fiscal nullity in Australia" |
|
Australian Tax Review | Australia | circa 1984 | Legal Online / Informit |
|
3 |
| "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 |
|
1 |
| Snook v London and West Riding Investments Ltd |
[1967] EWCA Civ J0117-1; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | circa 1967 | BAILII |
|
529 |
| Sharrment Pty Ltd v Official Trustee |
[1988] FCA 179; |
Federal Court of Australia | Australia - Commonwealth | 3 Jun 1988 | AustLII |
|
302 |
| FCT v Newton |
[1957] HCA 99; |
High Court of Australia | Australia - Commonwealth | 31 May 1957 | AustLII |
|
48 |
| Wilson v Chambers & Co Pty Ltd |
[1926] HCA 15; |
High Court of Australia | Australia - Commonwealth | 8 Jun 1926 | AustLII |
|
81 |
| Jaques v FCT |
[1923] HCA 70; |
High Court of Australia | Australia - Commonwealth | 10 Jun 1924 | AustLII |
|
47 |
| Furniss v Dawson |
[1983] UKHL 4; |
House of Lords | United Kingdom | 9 Feb 1983 | BAILII |
|
141 |
| Inland Revenue Commissioners v Burmah Oil Co Ltd |
|
House of Lords | United Kingdom - Scotland | circa 1982 |
|
40 |
|
| WT Ramsay Ltd v Inland Revenue Commissioners |
[1981] UKHL 1; |
House of Lords | United Kingdom | 12 Mar 1981 | BAILII |
|
346 |
| "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 |
|
|
| "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 |
|
1 |
| "PART IVA: Seriously Flawed in Principle" | (1998) 1 Journal of Australian Taxation 57 | Journal of Australian Taxation | Australia | circa 1998 | AustLII |
|
6 |
| "Part IVA: Post Spotless" | (1998) 1 Journal of Australian Taxation 3 | Journal of Australian Taxation | Australia | circa 1998 | AustLII |
|
2 |
| "GST grouping: Pros, cons and suggested reforms" | (1999) 73 (5) Law Institute Journal 77 | Law Institute Journal | Australia - Victoria | circa 1999 | AustLII |
|
1 |
| "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 |
|
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 |
|
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 |
|
1 |
|
| Newton v FCT |
[1958] UKPCHCA 1; |
Privy Council | Australia | 7 Jul 1958 | AustLII |
|
184 |
| "Part IVA and Peabody" | (1994) 10 Queensland University of Technology Law Journal 158 | Queensland University of Technology Law Journal | Australia - Queensland | circa 1994 | AustLII |
|
1 |
| "Spotless: A Lesson in Form and Substance but not in Substance over Form" |
|
Revenue Law Journal | Australia | circa 1998 | Informit |
|
2 |
| "Peabody v FCT and Part IVA" |
|
Revenue Law Journal | Australia | circa 1995 | Informit |
|
2 |
| "Trending Towards Convergence" | [2020] JlATaxTA 4 | Tretola, John Gaetano | Australia | circa 2020 | AustLII |
|
|
| Inland Revenue Commissioners v Joiner |
|
United Kingdom | circa 1975 | LexisNexis / Westlaw |
|
25 |
|
| Barripp v Commissioner of Taxation (NSW) |
|
Australia | circa 1941 |
|
9 |