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"Part IVA and Wash Sale Arrangements - Will It All Become Clear in the Wash?"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Cumins v FCT	[2007] FCAFC 21; 66 ATR 57	Federal Court of Australia	Australia - Commonwealth	2 Mar 2007	AustLII		5
"Bring Them Home – The Case for Tax Concessions for Returning Australians"	(2006) 16 Revenue Law Journal 1	Revenue Law Journal	Australia	circa 2006	Informit		1
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		192
Commissioner of Taxation v Zoffanies Pty Ltd	[2003] FCAFC 236; (2003) 132 FCR 523; 54 ATR 280; 77 ALD 518; [2003] ATC 4,942	Federal Court of Australia	Australia - Commonwealth	24 Oct 2003	AustLII		33
"Tax planning or tax avoidance"	(2000) 29 Australian Tax Review 96	Australian Tax Review	Australia	circa 2000	Legal Online / Informit		5
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
FCT v Peabody	[1994] HCA 43; (1994) 123 ALR 451; (1994) 28 ATR 344; (1994) 68 ALJR 680; (1994) 181 CLR 359	High Court of Australia	Australia - Commonwealth	circa 1994	AustLII		75
Peabody v Commissioner of Taxation	[1993] FCA 74; (1993) 40 FCR 531; (1993) 112 ALR 247; (1993) 25 ATR 32	Federal Court of Australia	Australia - Commonwealth	8 Mar 1993	AustLII		74
Cumins v FCT	61 ATR 625		Australia	circa 2006	Legal Online / Westlaw		1
26 USC 1091	26 USC 1091	United States Code	United States	circa 2006	LII (Cornell)		3