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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
(1994) 181 CLR 359 (1994) 181 CLR 359 Australia - Commonwealth circa 1994 Legal Online / Westlaw flag 197
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
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
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
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
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

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