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"There are Too Many Witchdoctors in Our Tax Courts: Is There a Better Way?"   flag 

[2005] RevenueLawJl 3
Burton, Mark
Revenue Law Journal
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s65, s177A
International Tax Agreements Act 1953 (Cth)
Income Tax Assessment Act 1997 (Cth) s6.5, s6.10, s9.5, s203.5, s960.100
Petroleum (Timor Sea Treaty) Act 2003 (Cth)
Income Tax Laws Amendment Act (No 2) 1981 (Cth)
New Business Tax System (Alienation of Personal Services Income) Act 2000 (Cth) s6

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"The Trends Towards Purposive Statutory Interpretation: Human Rights at Stake" (2003) 13 Revenue Law Journal 18 Revenue Law Journal Australia circa 2003 Informit flag 1
"Reading Legislation and Ivor Richardson" (2003) 33 Victoria University of Wellington Law Review 1017 Victoria University of Wellington Law Review New Zealand circa 2003 HeinOnline / Westlaw flag 1
"The Changing Approach to the Interpretation of Statutes" (2003) 33 Victoria University of Wellington Law Review 981 Victoria University of Wellington Law Review New Zealand circa 2003 HeinOnline / Westlaw flag 1
"Taming Complexity in Australian Income Tax" (2003) 25 Sydney Law Review 467 Sydney Law Review Australia circa 2003 AustLII flag 8
"On Literalism , Rule of Law and Due Process" (2003) 13 Revenue Law Journal 1 Revenue Law Journal Australia circa 2003 Informit flag 1
"The Intractable Problem of The Interpretation of Legal Texts" (2003) 25 Sydney Law Review 5 Sydney Law Review Australia circa 2003 AustLII flag 36
"Reconciling the Rhetoric of Rights with the Pro Revenue Construction of Tax Legislation in Eighteenth Century Britain" (2003) 7 Canberra Law Review 27 Canberra Law Review Australia circa 2003 HeinOnline flag 3
"Income Taxation: A Structure Built on Sand" (2002) 24 Sydney Law Review 301 Sydney Law Review Australia circa 2002 HeinOnline flag 8
"How is tax to be understood by Courts" (2001) 4 Tax Specialist 226 Tax Specialist circa 2001 5
"The Review of Business Taxation's 'Option 2' - Problems in Concept and in Practice" (2001) 4 Journal of Australian Taxation 1 Journal of Australian Taxation Australia circa 2001 AustLII flag 1
"Coming to Terms with Strict and Liberal Construction" (2000) 64 Albany Law Review 9 Albany Law Review United States circa 2000 HeinOnline / LexisNexis flag 1
"A Purposive Approach to the Interpretation of Statutes?" (1999) 20 Statute Law Review 131 Statute Law Review United Kingdom circa 1999 HeinOnline / LexisNexis flag 1
"Judging: Reflections on the Moment of Decision" (1999) 18 Australian Bar Review 1 Australian Bar Review Australia circa 1999 LexisNexis AU flag 4
"Taxing Trusts: Entity v Conduit – an Assessment" (1999) 2 Tax Specialist 194 Tax Specialist circa 1999 2
"A judicial perspective on tax law reform" (1998) 72 Australian Law Journal 685 Australian Law Journal Australia circa 1998 Legal Online flag 14
"Song Remains the Same - The Search for Interpretive Constraint and Rhetoric of Legal Theory in Hart and Hutchinson, The" (1997) 20 University of New South Wales Law Journal 407 University of New South Wales Law Journal Australia circa 1997 AustLII flag 2
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1950
"Determinancy, Indeterminancy and Rhetoric in a Pluralist World" (1997) 21 Melbourne University Law Review 544 Melbourne University Law Review Australia circa 1997 AustLII flag 2
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
"Swinging Pendulum: Judicial Trends in the Interpretation of Revenue Statutes, The" (1996) 19 University of New South Wales Law Journal 162 University of New South Wales Law Journal Australia circa 1996 AustLII flag 7
Taxpayer and the Executive: Law's Inadequacy; Democracy's Failure?' [1996] British Tax Review 9 British Tax Review United Kingdom circa 1996 Westlaw flag 2
"Community Values and Australian Jurisprudence" (1995) 17 Sydney Law Review 350 Sydney Law Review Australia circa 1995 HeinOnline / LexisNexis flag 2
"Statutory Interpretation, Law Reform and Sampford's Theory of the Disorder of Law - Part Two" (1995) 23 Federal Law Review 77 Federal Law Review Australia circa 1995 AustLII flag 3
De Rothschild v Lawrenson [1994] British Tax Review 250 British Tax Review United Kingdom circa 1994 Westlaw flag 2
"Re-Writing the Tax Act" (1994) 22 Federal Law Review 448 Federal Law Review Australia circa 1994 HeinOnline / Informit flag 3
"Statutory Interpretation, Law Reform and Samford's Theory of the Disorder of Law - Part One" (1994) 22 Federal Law Review 116 Federal Law Review Australia circa 1994 AustLII flag 4
"The Benefit Theory of Taxation" (1994) 11 Australian Tax Forum 397 Australian Tax Forum Australia circa 1994 flag 3
Chu Kheng Lim v Minister for Immigration, Local Government and Ethnic Affairs [1992] HCA 64; (1992) 176 CLR 1; (1993) 110 ALR 97; 67 ALJR 125 High Court of Australia Australia - Commonwealth circa 1992 AustLII flag 1061
"Internal Critique of Justice Scalia's Theory of Statutory Interpretation, An" (1992) 76 Minnesota Law Review 1133 Minnesota Law Review United States circa 1992 HeinOnline / LexisNexis flag 2
"Statutory Interpretation: An Australian Judicial Perspective" (1992) 13 Statute Law Review 187 Statute Law Review United Kingdom circa 1992 HeinOnline / LexisNexis flag 2
"Statutory Interpretation" (1992) 8 Australian Bar Review 185 Australian Bar Review Australia circa 1992 LexisNexis AU flag 3
"The bank manager and the big black dog" (1991) 20 Australian Tax Review 107 Australian Tax Review Australia circa 1991 Legal Online / Informit flag 1
"New Foundations of the Australian Tax System" (1987) 10 University of New South Wales Law Journal 125 University of New South Wales Law Journal Australia circa 1987 AustLII flag 2
"Limits of Judicial Accountability: A Hard Look at the Judicial Officers Act 1986, The" (1987) 10 University of New South Wales Law Journal 4 University of New South Wales Law Journal Australia circa 1987 AustLII flag 3
"Avoidance, Evasion and Reform: Who Dismantled and Who's Rebuilding the Australian Income Tax System" (1987) 10 University of New South Wales Law Journal 215 University of New South Wales Law Journal Australia circa 1987 AustLII flag 5
"The Interpretation of Part IVA after Gulland, Watson and Pincus" (1986) 21 Taxation in Australia 404 Taxation in Australia Australia circa 1986 flag 1
"Income Taxation – An Institution in Decay?" (1986) 3 Australian Tax Forum 233 Australian Tax Forum Australia circa 1986 flag 11
"The High Court and Part IVA" [1986] Australian Tax Review 156 Australian Tax Review Australia circa 1986 Legal Online / Informit flag 1
Isherwood v Butler Pollnow Pty Ltd (1986) 6 NSWLR 363 Australia - New South Wales circa 1986 LexisNexis AU flag 122
"The Role of a Constitutional Court in a Federation: A Comparison of the Australian and the United States Experience" (1986) 16 Federal Law Review 1 Federal Law Review Australia circa 1986 AustLII flag 40
"Tax Reform in the Land of the Bunyip" [1986] British Tax Review 288 British Tax Review United Kingdom circa 1986 Westlaw flag 1
"Theory of Critical Legal Studies, The" (1986) 6 Oxford Journal of Legal Studies 1 Oxford Journal of Legal Studies United Kingdom circa 1986 HeinOnline / LexisNexis flag 5
"Appellate Court Responsibilities and Tax Avoidance" (1985) 2 Australian Tax Forum 3 Australian Tax Forum Australia circa 1985 flag 11
"Judicial interpretation" (1984) 58 Australian Law Journal 547 Australian Law Journal Australia circa 1984 Legal Online flag 3
Codelfa Construction Pty Ltd v State Rail Authority of New South Wales [1982] HCA 24; (1982) 149 CLR 337; (1982) 41 ALR 367; (1982) 56 ALJR 459 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 3876
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2060
"The Semantics of Judging" (1981) 54 Southern California Law Review 151 Southern California Law Review United States circa 1981 HeinOnline / LexisNexis flag 7
"Anti-Avoidance Discretions: The Continuing Battle to Control Tax Avoidance" (1981) 4 University of New South Wales Law Journal 17 University of New South Wales Law Journal Australia circa 1981 AustLII flag 2
FCT v Westraders Pty Ltd [1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag 61
"The Role of Courts in Construing the Income Tax Assessment Act" (1980) 15 Taxation in Australia 749 Taxation in Australia Australia circa 1980 flag 1
Tax and Back Again' (1978) 9 Federal Law Review 185 Federal Law Review Australia circa 1978 HeinOnline / Informit flag 2
"American Jurisprudence through English Eyes: The Nightmare and the Noble Dream" (1977) 11 Georgia Law Review 969 Georgia Law Review United States circa 1977 HeinOnline / LexisNexis flag 6
"The Rule of Law and its Virtue" (1977) 93 Law Quarterly Review 195 Law Quarterly Review United Kingdom circa 1977 Westlaw flag 37
"Form and Substance in Private Law Adjudication" (1976) 89 Harvard Law Review 1685 Harvard Law Review United States circa 1976 HeinOnline / LexisNexis flag 37
"The Canons of Construction of Taxation and Revenue Legislation" (1976) 6 Australian Tax Review 81 Australian Tax Review Australia circa 1976 Legal Online / Informit flag 1
"Legal Formality" [1976] Journal of Legal Studies 351 Journal of Legal Studies United States circa 1976 HeinOnline / Westlaw flag 3
"Where now?" (1975) 49 Australian Law Journal 570 Australian Law Journal Australia circa 1975 Legal Online flag 8
(1969) 119 CLR 117 (1969) 119 CLR 117 Australia - Commonwealth circa 1969 Legal Online / Westlaw flag 1
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
"Statutory Interpretation" (1930) 43 Harvard Law Review 863 Harvard Law Review United States circa 1930 HeinOnline / LexisNexis flag 23
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 KB 64; 12 Tax Cas 358 United Kingdom circa 1921 LexisNexis / Westlaw flag 154
Amalgamated Society of Engineers v Adelaide Steamship Co Ltd [1920] HCA 54; (1920) 28 CLR 129; 30 FLC 91-101; 26 ALR 337 High Court of Australia Australia - Commonwealth 31 Aug 1920 AustLII flag 820
Commonwealth v Baume [1905] HCA 11; (1905) 2 CLR 405; 11 ALR 124 High Court of Australia Australia - Commonwealth 10 Apr 1905 AustLII flag 392
83 Atc 4,623 83 ATC 4,623 Australia circa 1920 IntelliConnect flag 1

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