"Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance"

[2010] RevenueLawJl 2

Xynas, Lidia

Revenue Law Journal

Australia

Legislation Cited

Legislation Name	Provision
Acts Interpretation Act 1901 (Cth)	s15AA
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Bankruptcy Act 1966 (Cth)
Crimes Act 1914 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)	s65, s177D, s177F, s260
Proceeds of Crime Act 1987 (Cth)
Taxation Administration Act 1953 (Cth)
Cash Transaction Reports Act 1988 (Cth)
Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth)
Tax Laws Amendment (2006) Measures No 1) Act 2006 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Hili v R	[2010] HCA 45; (2010) 242 CLR 520; (2010) 272 ALR 465; (2010) 85 ALJR 195; 204 A Crim R 434; (2010) 78 ATR 11; (2010) 242 CR 520	High Court of Australia	Australia - Commonwealth	8 Dec 2010	AustLII	2251
R v Hargraves & Stoten	[2010] QCA 328	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	23 Nov 2010	AustLII	6
R v Jones; R v Hili (No 2)	[2010] NSWCCA 195; (2010) 242 FLR 64; 79 NSWLR 143; (2010) 77 ATR 228	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	3 Sep 2010	AustLII	31
R v Hargraves and Stoten	[2010] QSC 188	Supreme Court of Queensland	Australia - Queensland	8 Jun 2010	AustLII	4
R v Jones	[2010] NSWCCA 108; (2010) 76 ATR 249	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	14 May 2010	AustLII	35
"Findings on the Impact of Sale Assessment on the Compliance Behaviour of Individual Taxpayers in Malaysia: a Case Study Approach"	(2010) 13 Journal of Australian Taxation 1	Journal of Australian Taxation	Australia	circa 2010	AustLII	2
(2008) 3 (2) Journal of The Australasian Tax Teachers Association 141	(2008) 3 (2) Journal of The Australasian Tax Teachers Association 141	Journal of The Australasian Tax Teachers Association	Australia	circa 2008	AustLII	1
1 Act 2006	1 Act 2006		United Kingdom	circa 2006		2
(2006) 35 Australian Tax Review 232	(2006) 35 Australian Tax Review 232	Australian Tax Review	Australia	circa 2006	Legal Online / Informit	1
Pearce v R	[2005] WASCA 74; (2005) 216 ALR 690; (2005) 59 ATR 260	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	15 Apr 2005	AustLII	13
[2005] Australian Tax Forum 407	[2005] Australian Tax Forum 407	Australian Tax Forum	Australia	circa 2005		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 Australian Petroleum Suppliers Pty Ltd	[2003] VSC 240	Supreme Court of Victoria	Australia - Victoria	27 Jun 2003	AustLII	4
(2003) 25 Law and Policy 1	(2003) 25 Law and Policy 1	Law and Policy	Netherlands	circa 2003	Springer	1
"Critical Reflections on Regulation"	(2002) 27 Australian Journal of Legal Philosophy 1	Australian Journal of Legal Philosophy	Australia	circa 2002	AustLII	21
DPP (Cth) v Goldberg	[2001] VSCA 107; (2001) 184 ALR 387; 48 ATR 549	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	27 Jul 2001	AustLII	29
R v To; ex parte DPP	[1998] 2 Qd R 166		Australia - Queensland	circa 1998	LexisNexis AU	2
"Flat Taxes and Effective Tax Planning"	(1998) 51 National Tax Journal 690	National Tax Journal	United States	circa 1998		1
"Cultural Foundations of Taxpayer Attitudes to Voluntary Compliance"	(1997) 13 Australian Tax Forum 311	Australian Tax Forum	Australia	circa 1997		4
R v Meares	(1997) 37 ATR 321		Australia	circa 1997	Legal Online / Westlaw	15
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
"The Evolution of Tax Avoidance"	(1995) 5 (2) Revenue Law Journal 223	Revenue Law Journal	Australia	circa 1995	Informit	1
(1994) 181 CLR 359	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw	197
"The Investigatory Powers Of The Commissioner Under The Income Tax Assessment Act And Individual Rights"	(1993) 3 Revenue Law Journal 1	Revenue Law Journal	Australia	circa 1993	Informit	1
Hepples v FCT	[1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231	High Court of Australia	Australia - Commonwealth	12 Feb 1992	AustLII	169
Taxation, Deputy Commissioner of (Cth) v Chant	(1991) 103 ALR 387; (1991) 24 NSWLR 352; 22 ATR 449		Australia - New South Wales	circa 1991	LexisNexis AU	13
DPP (Cth) v El Karhani	(1990) 97 ALR 373; (1990) 51 A Crim R 123; (1990) 21 NSWLR 370		Australia - New South Wales	circa 1990	LexisNexis AU	255
"Ripples from the Bottom of the Harbour: Some Social Ramifications of Taxation Fraud"	(1988) 12 Criminal Law Journal 137	Criminal Law Journal	Australia	circa 1988	Legal Online	1
Sharrment Pty Ltd v Official Trustee in Bankruptcy	[1988] FCR 449	Federal Court of Australia	Australia	circa 1988	Legal Online / Westlaw	3
"Ripples from the Bottom of the Harbour: Some Social Ramification of Tax Fraud"	(1988) 12 Criminal Law Journal 169	Criminal Law Journal	Australia	circa 1988	Legal Online	1
"The General Theory of Tax Avoidance"	(1985) 38 National Tax Journal 325	National Tax Journal	United States	circa 1985		1
"Fair and Square Taxation for Australia"	(1984) 19 (6) Taxation in Australia 576	Taxation in Australia	Australia	circa 1984		1
(1980) 33 National Tax Journal 1715	(1980) 33 National Tax Journal 1715	National Tax Journal	United States	circa 1980		1
Cridland v FCT	[1977] HCA 61; (1977) 140 CLR 330; 16 ALR 355; (1977) 8 ATR 169; 52 ALJR 96	High Court of Australia	Australia - Commonwealth	30 Nov 1977	AustLII	53
Slutzkin v FCT	[1977] HCA 9; (1977) 140 CLR 314; 12 ALR 321; (1977) 7 ATR 166; 51 ALJR 322	High Court of Australia	Australia - Commonwealth	25 Feb 1977	AustLII	57
Mullens v FCT	[1976] HCA 47; (1976) 135 CLR 290; 10 ALR 513; (1976) 6 ATR 504; 51 ALJR 82	High Court of Australia	Australia - Commonwealth	9 Sep 1976	AustLII	51
Europa Oil (NZ) Ltd (No 2) v Cir (NZ)	(1976) 1 WLR 464		United Kingdom	circa 1976	LexisNexis / Westlaw	43
W P Keighery Pty Ltd v FCT	[1957] HCA 2; (1957) 100 CLR 66; [1958] ALR 97; (1958) 32 ALJR 118; [1957] ALR (CN) 1196; 11 ATD 359	High Court of Australia	Australia - Commonwealth	19 Dec 1957	AustLII	93
Bell v FCT	[1952] HCA 34; (1953) 87 CLR 548; [1953] ALR 478; (1952) 10 ATD 164	High Court of Australia	Australia - Commonwealth	circa 1952	AustLII	75
Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW)	[1949] HCA 25; (1949) 79 CLR 296; 4 AITR 216	High Court of Australia	Australia - Commonwealth	29 Jul 1949	AustLII	98
In Estate of Vicars (Deceased)	[1944] NSWStRp 43; (1944) 45 SR (NSW) 85; 62 WN (NSW) 28	Supreme Court of New South Wales	Australia - New South Wales	25 Oct 1944	AustLII	16
Latilla v Inland Revenue Commissioners	[1943] AC 377; 25 Tax Cas 107		United Kingdom	circa 1943	LexisNexis / Westlaw	22
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	251
(1894) 3 Tax Cas 311	(1894) 3 Tax Cas 311		United Kingdom	circa 1894		1

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