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Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
"Accounting Standards – A Framework for Tax Assessment"	(1985) 2 (3) Australian Tax Forum 243	Australian Tax Forum	Australia	circa 1985			1
"Income Taxation – An Institution in Decay?"	(1986) 3 Australian Tax Forum 233	Australian Tax Forum	Australia	circa 1986			11
"Legal recoverability and accruals tax accounting"	(1972) 1 Australian Tax Review 219	Australian Tax Review	Australia	circa 1972	Legal Online / Informit		2
"Some observations on tax accounting"	(1986) 15 Australian Tax Review 221	Australian Tax Review	Australia	circa 1986	Legal Online / Informit		3
"Taxation of Financial Arrangements Bill – Exposure Draft"	(2003) 37 (8) Taxation in Australia 417	Taxation in Australia	Australia	circa 2003			1
"The accountant as the expert"	(1979) 8 Australian Tax Review 64	Australian Tax Review	Australia	circa 1979	Legal Online / Informit		1
"The Relevance of Accounting Principles to the Income Tax Assessment Act"	(1981) 15 Taxation in Australia 690	Taxation in Australia	Australia	circa 1981			2
"The Simplification Debate - Too Simplistic?"	(1991) 26 Taxation in Australia 277	Taxation in Australia	Australia	circa 1991			4
, Sun Insurance Office v Clark	[1912] AC 443		United Kingdom	circa 1912	LexisNexis / Westlaw		38
Arthur Murray (NSW) Pty Ltd v FCT	[1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371	High Court of Australia	Australia - Commonwealth	18 Nov 1965	AustLII		178
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd	[1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		244
FCT v James Flood Pty Ltd	[1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579	High Court of Australia	Australia - Commonwealth	5 Oct 1953	AustLII		212
Taxation, Commissioner of v Energy Resources of Australia Ltd	[1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8	High Court of Australia	Australia - Commonwealth	20 Jun 1996	AustLII		23