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"Of Sham and Other Lessons for Australian Revenue Law"     4

Cases Referring to this Journal Article

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Mosman Services Pty Ltd (ACN 079 350 744) (Suing in a Representative Capacity as Trustee of the Mosman Services Trust) v William James McDonald	[2013] QSC 113	Supreme Court of Queensland	Australia - Queensland	10 May 2013	AustLII

Law Journal Articles Referring to this Journal Article

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Trending Towards Convergence"	[2020] JlATaxTA 4	Tretola, John Gaetano	Australia	circa 2020	AustLII
"Contractual Autonomy and Public Policy in Australian Labour Law"	(2020) 44 Melbourne University Law Review 502	Bomball, Pauline	Australia	circa 2020	AustLII		1
"Why We Use Private Trusts in Australia: The Income Tax Dimension Explained"	(2019) 41 Sydney Law Review 217	Evans, Alex C	Australia	circa 2019	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Raftland Pty Ltd v FCT	[2008] HCA 21; (2008) 238 CLR 516; (2008) 246 ALR 406; 68 ATR 170; [2008] ATC 20-029; (2008) 82 ALJR 934	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		153
Roads and Traffic Authority v Royal	[2008] HCA 19; (2008) 245 ALR 653; (2008) 82 ALJR 870; (2008) 50 MVR 114; [2008] Aust Torts Reports 81-947	High Court of Australia	Australia - Commonwealth	14 May 2008	AustLII		116
Masri v Consolidated Contractors International (UK) Ltd (No 2)	[2008] EWCA Civ 303; [2009] QB 450; [2008] 2 All ER 665; [2008] 1 WLR 338; [2009] Crim LR 103; [2008] BPIR 531; [2008] 2 All ER (Comm) 1099; [2008] 2 Lloyds Rep 128; [2009] 1 Cr App R 137; [2008] All ER (D) 69; (2008) 172 JP 529; (2008) 172 JPN 757	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2008	BAILII		114
Ayles v R	[2008] HCA 6; (2008) 232 CLR 410; (2008) 242 ALR 399; (2008) 82 ALJR 502; (2008) 181 A Crim R 257	High Court of Australia	Australia - Commonwealth	circa 2008	AustLII		48
"Form or Substance?"	(2008) 30 Australian Bar Review 229	Australian Bar Review	Australia	circa 2008	LexisNexis AU		2
Betfair Pty Ltd v Western Australia	(2008) 234 CLR 418; (2008) 244 ALR 32; (2008) 82 ALJR 600; [2008] HCA 11	High Court of Australia	Australia - Commonwealth	circa 2008	AustLII		87
FCT v Futuris Corporation Ltd	[2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039	High Court of Australia	Australia - Commonwealth	circa 2008	AustLII		393
Raftland	[2008] HCATrans 009	High Court of Australia	Australia - Commonwealth	circa 2008	AustLII		3
Australian Finance Direct Ltd v Director of Consumer Affairs (Vic)	[2007] HCA 57; (2007) 234 CLR 96; (2007) 241 ALR 67; (2007) 82 ALJR 202; [2008] ASC 155-088; 2 BFRA 454	High Court of Australia	Australia - Commonwealth	12 Dec 2007	AustLII		44
Chang v Laidley Shire Council	[2007] HCA 37; (2007) 234 CLR 1; 237 ALR 482; (2007) 81 ALJR 1598; 154 LGERA 297	High Court of Australia	Australia - Commonwealth	29 Aug 2007	AustLII		79
Raftland Pty Ltd v Commissioner of Taxation	[2007] FCAFC 4; (2007) 65 ATR 336	Federal Court of Australia	Australia - Commonwealth	31 Jan 2007	AustLII		12
"Hubris Contained: Why a Separate Australian Tax Court Should Be Rejected"	(2007) 42 Taxation in Australia 161	Taxation in Australia	Australia	circa 2007			2
Raftland Pty Ltd v Commissioner of Taxation	[2006] FCA 109; (2006) 227 ALR 598; 62 ATR 49	Federal Court of Australia	Australia - Commonwealth	17 Feb 2006	AustLII		16
"Ten Parables for Freshly-minted Lawyers"	(2006-2007) 33 University of Western Australia Law Review 23	University of Western Australia Law Review	Australia	circa 2006	AustLII		3
"Inequality And Taxation: Evidence From The Americas On How Inequality May Influence Tax Institutions"	(2006) 59 Tax Law Review 167	Tax Law Review	United States	circa 2006	HeinOnline / Westlaw		2
Weiss v R	[2005] HCA 81; (2005) 224 CLR 300; 223 ALR 662; (2005) 80 ALJR 444; 158 A Crim R 133	High Court of Australia	Australia - Commonwealth	15 Dec 2005	AustLII		914
Equuscorp Pty Ltd v Glengallan Investments Pty Ltd	[2004] HCA 55; (2004) 218 CLR 471; 211 ALR 101; (2004) 79 ALJR 206; (2004) 57 ATR 556	High Court of Australia	Australia - Commonwealth	16 Nov 2004	AustLII		548
Glennan v Commissioner of Taxation	[2003] HCA 31; (2003) 198 ALR 250; (2003) 77 ALJR 1195; (2003) 24 Leg Rep 20; (2003) 53 ATR 101	High Court of Australia	Australia - Commonwealth	circa 2003	AustLII		105
Re Heerey; Ex parte Heinrich	[2001] HCA 74; (2001) 185 ALR 106	High Court of Australia	Australia - Commonwealth	8 Oct 2001	AustLII		18
Commissioner of Taxation (Cth) v Ryan	[2000] HCA 4; (2000) 201 CLR 109; (2000) 168 ALR 704; (2000) 74 ALJR 471; (2000) 43 ATR 694	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII		146
Carmody, Re; Ex parte Glennan	[2000] HCA 37; (2000) 74 ALJR 1148; (2000) 21 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII		36
Garcia v National Australia Bank Ltd	[1998] HCA 48; (1998) 194 CLR 395; (1998) 155 ALR 614; (1998) 72 ALJR 1243; (1998) 23 Fam LR 575; (1998) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	6 Aug 1998	AustLII		539
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2)	[1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26	High Court of Australia	Australia - Commonwealth	20 May 1998	AustLII		5348
Newcastle City Council v GIO General Ltd	[1997] HCA 53; (1997) 191 CLR 85; (1997) 149 ALR 623; (1997) 72 ALJR 97; (1997) 9 ANZ Insurance Cases 61-380; (1997) 19 Leg Rep 2	High Court of Australia	Australia - Commonwealth	2 Dec 1997	AustLII		513
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		1948
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
Craig v South Australia	[1995] HCA 58; (1995) 184 CLR 163; (1995) 131 ALR 595; (1995) 39 ALD 193; (1995) 69 ALJR 873; (1995) 82 A Crim R 359	High Court of Australia	Australia - Commonwealth	24 Oct 1995	AustLII		4152
Deputy Commissioner of Taxation v Richard Walter Pty Ltd	[1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644	High Court of Australia	Australia - Commonwealth	18 Apr 1995	AustLII		343
Matrix Securities Ltd v Inland Revenue Commissioner	[1994] 1 All ER 769		United Kingdom	circa 1994	LexisNexis		6
Boral Gas (NSW) Pty Ltd v Magill	(1993) 32 NSWLR 501; (1993) 53 IR 21		Australia - New South Wales	circa 1993	LexisNexis AU		106
John v FCT	[1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017	High Court of Australia	Australia - Commonwealth	circa 1989	AustLII		331
Sharrment Pty Ltd v Official Trustee	[1988] FCA 179; (1988) 18 FCR 449; (1988) 82 ALR 530	Federal Court of Australia	Australia - Commonwealth	3 Jun 1988	AustLII		302
Marac Life Assurance Ltd v Commissioner of Inland Revenue	[1986] 1 NZLR 694; 4 ANZ Insurance Cases 74,385		New Zealand	circa 1986	LexisNexis		83
Oakey Abattoir Pty Ltd v Commissioner of Taxation (Cth)	[1984] FCA 316; (1984) 55 ALR 291; 15 ATR 1059	Federal Court of Australia	Australia - Commonwealth	30 Oct 1984	AustLII		24
MacCormick v FCT	[1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437	High Court of Australia	Australia - Commonwealth	10 Apr 1984	AustLII		137
R v Coldham; Ex parte Australian Workers' Union	[1983] HCA 35; (1983) 153 CLR 415	High Court of Australia	Australia - Commonwealth	11 Oct 1983	AustLII		160
Ultra Tune (Aust) Pty Ltd v Swann	(1983) 8 IR 122			circa 1983			5
FJ Bloemen Pty Ltd v FCT	[1981] HCA 27; (1981) 147 CLR 360; 35 ALR 104; 55 ALJR 451; 11 ATR 914	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII		239
Inland Revenue Commissioners v National Federation of Self-Employed & Small Businesses Ltd (Fleet Street Casuals Case)	[1981] UKHL 2; [1982] AC 617; [1981] 2 All ER 93; [1981] 2 WLR 722	House of Lords	United Kingdom	9 Apr 1981	BAILII		700
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		346
Marac Finance Ltd v Virtue	[1981] 1 NZLR 586		New Zealand	circa 1981	LexisNexis		59
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		61
Frank Lyon Co v United States	435 US 561; 98 SCt 1291; 55 L Ed 2d 550	United States Supreme Court	United States	18 Apr 1978	WorldLII		100
FCT v Patcorp Investments Ltd	[1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420	High Court of Australia	Australia - Commonwealth	17 Aug 1976	AustLII		83
Curran v FCT	[1974] HCA 46; (1974) 131 CLR 409; 4 ALR 504; (1974) 5 ATR 61; 48 ALJR 439	High Court of Australia	Australia - Commonwealth	4 Nov 1974	AustLII		46
Paintin and Nottingham Ltd v Miller Gale and Winter	[1971] NZLR 164		New Zealand	circa 1971	LexisNexis		35
Baulkham Hills Shire Council v Mekol Pty Ltd	[1970] 2 NSWR 547; (1970) 19 LGRA 268; 91 WN (NSW) 217; 67 SR (NSW) 396	Supreme Court of New South Wales	Australia - New South Wales	circa 1970			13
Anisminic Ltd v Foreign Compensation Commission	[1968] UKHL 6; [1969] 2 AC 147; [1969] 1 All ER 208; [1969] 2 WLR 163; 15 SI 1962	House of Lords	United Kingdom	17 Dec 1968	BAILII		796
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII		529
Gurfinkel v Bentley Pty Ltd	[1966] HCA 75; (1966) 116 CLR 98; 40 ALJR 354	High Court of Australia	Australia - Commonwealth	29 Nov 1966	AustLII		32
Scott v Commissioner of Taxation (Cth) (No 2)	(1966) 40 ALJR 265; (1966) 14 ATD 333; 10 AITR 290		Australia	circa 1966			141
Commissioner v Brown	380 US 563; 14 L Ed 2d 75; 85 SCt 1162	United States Supreme Court	United States	27 Apr 1965	WorldLII		94
Batagol v FCT	[1963] HCA 51; (1963) 109 CLR 243; [1964] ALR 480; 13 ATD 202; 37 ALJR 235; 9 AITR 207	High Court of Australia	Australia - Commonwealth	19 Nov 1963	AustLII		175
Deputy FCT v Brown	[1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		112
R v Kirby; Ex parte The Transport Workers' Union of Australia	[1953] CthArbRp 726; 91 CLR 159; [1954] ALR 395; (1953) 78 CAR 44	Commonwealth Arbitration Reports	Australia - Commonwealth	17 Nov 1953	AustLII		12
Australian Communist Party v Commonwealth	[1951] HCA 5; (1951) 83 CLR 1; [1951] ALR 129	High Court of Australia	Australia - Commonwealth	9 Mar 1951	AustLII		659
Commissioner of Internal Revenue v Court Holding Co	324 US 331; 89 L Ed 981; 65 SCt 707	United States Supreme Court	United States	12 Mar 1945	WorldLII		272
Attorney-General (NSW) v Perpetual Trustee Co Ltd	[1940] HCA 12; (1940) 63 CLR 209	High Court of Australia	Australia - Commonwealth	28 Jun 1940	AustLII		125
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII		439
FCT v S Hoffnung & Co Ltd	[1928] HCA 49; (1928) 42 CLR 39; 34 ALR 329; (1928) 1 ATD 310	High Court of Australia	Australia - Commonwealth	1 Nov 1928	AustLII		93
FCT v Australian Boot Factory Ltd	[1926] HCA 45; 38 CLR 391	High Court of Australia	Australia - Commonwealth	22 Nov 1926	AustLII		4
Jaques v FCT	[1923] HCA 70; (1924) 34 CLR 328; 31 ALR 61	High Court of Australia	Australia - Commonwealth	10 Jun 1924	AustLII		47
Hoyt's Pty Ltd v Spencer	[1919] HCA 64; (1919) 27 CLR 133; 26 ALR 21	High Court of Australia	Australia - Commonwealth	24 Nov 1919	AustLII		277
R v Barger	[1908] HCA 43; (1908) 6 CLR 41; 14 ALR 374	High Court of Australia	Australia - Commonwealth	26 Jun 1908	AustLII		152
Pearse v Pearse	[1846] EngR 1195; 63 ER 950; (1846) 1 De G & Sm 12	Court of Chancery	United Kingdom	circa 1846	CommonLII		57