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"The Interrelation of Scheme and Purpose Under Part IVA"   flag 

(2003) 1 (2) E-Journal of Tax Research 110
Cashmere, Maurice J
E-Journal of Tax Research
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s177A, s177D, s177F

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Attorney-General ’ s Department v Cockcroft [1986] FCA 35; (1986) 10 FCR 180; (1986) 64 ALR 97; (1986) 12 ALD 468 Federal Court of Australia Australia - Commonwealth 21 Feb 1986 AustLII flag 656
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
(1994-95) 181 CLR 359 (1994-95) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
FCT v Peabody (1993-94) 181 CLR 359 Australia - Commonwealth circa 1993 Legal Online / Westlaw flag 197
Victoria v Commonwealth 186 CLR 416 Australia - Commonwealth circa 1986 Legal Online / Westlaw flag 7

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