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"Scheme New Zealand or an Example of the Operation of Div 165"     1

Law Journal Articles Referring to this Journal Article

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"Time is of the Essence: Supplies, grouping schemes, and cancelled transactions"	(2004) 7 (2) Journal of Australian Taxation 132	Millar, R	Australia	circa 2004	AustLII

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
"The Divine Comedy: consolidations and Part IVA of the Income Tax Assessment Act 1936 Cth"	(2004) 32 Australian Business Law Review 35	Australian Business Law Review	Australia	circa 2004	Legal Online		1
(1993-94) 181 CLR 389	(1993-94) 181 CLR 389		Australia - Commonwealth	circa 1993	Legal Online / Westlaw		1
(1993-1994) 181 CLR 359	(1993-1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		197
(2001) 297 CLR 235	(2001) 297 CLR 235		Australia - Commonwealth	circa 2001	Legal Online / Westlaw		1
FCT v Gulland	[1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1	High Court of Australia	Australia - Commonwealth	18 Dec 1985	AustLII		92
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		369
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII		44
Inland Revenue Commissioners v Brebner	[1967] 2 AC 18; [1967] 1 All ER 779		United Kingdom	circa 1967	LexisNexis / Westlaw		47
Slutzkin v FCT	[1977] HCA 9; (1977) 140 CLR 314; 12 ALR 321; (1977) 7 ATR 166; 51 ALJR 322	High Court of Australia	Australia - Commonwealth	25 Feb 1977	AustLII		57
W P Keighery Pty Ltd v FCT	[1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359	High Court of Australia	Australia - Commonwealth	19 Dec 1957	AustLII		93