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"Part IVA: Post-Hart"   flag 

(2004) 7 (2) Journal of Australian Taxation 357
D'Ascenzo, Michael
Journal of Australian Taxation
Australia

Legislation Cited

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

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Eastern Nitrogen Ltd v Commissioner of Taxation [2001] FCA 366; (2001) 108 FCR 27; (2001) 188 ALR 415; (2000) 46 ATR 474; [2001] ATC 4,164 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 96
FCT v Metal Manufactures Ltd [2001] FCA 365; (2001) 108 FCR 150; 182 ALR 98; (2001) 46 ATR 497 Federal Court of Australia Australia - Commonwealth 3 Apr 2001 AustLII flag 39
CPH Property Pty Ltd v Commissioner of Taxation [1998] FCA 1276; (1998) 88 FCR 21; (1998) 40 ATR 151 Federal Court of Australia Australia - Commonwealth 13 Oct 1998 AustLII flag 34
Commissioner of Taxation v Hart [2004] HCA 26; (2004) 217 CLR 216; 206 ALR 207; (2004) 55 ATR 712; (2004) 78 ALJR 875 High Court of Australia Australia - Commonwealth 27 May 2004 AustLII flag 192
Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation [2001] HCA 32; (2001) 207 CLR 235; (2001) 179 ALR 406; [2002] FLC 93-102; (2001) 47 ATR 229; (2001) 22 Leg Rep 10; (2001) 75 ALJR 1150; [2001] CA 26 High Court of Australia Australia - Commonwealth 16 Feb 2001 AustLII flag 244
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
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 184
(1994) 181 CLR 359 (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197

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