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"Limiting the Scope for Executive Discretion: Relevant Considerations in Exercising the Discretion to Not Collect Tax"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Rollason and FCT	[2006] AATA 962; 64 ATR 1210	Administrative Appeals Tribunal	Australia	13 Nov 2006	AustLII		7
Commissioner of Taxation v Milne	[2006] FCA 1005; (2006) 153 FCR 52; 63 ATR 538	Federal Court of Australia	Australia - Commonwealth	4 Aug 2006	AustLII		20
Commissioner of Taxation v A Taxpayer	[2006] FCA 888; (2006) 91 ALD 335; 63 ATR 450; [2006] ATC 4,393	Federal Court of Australia	Australia - Commonwealth	12 Jul 2006	AustLII		24
Re Ferguson and Commissioner of Taxation	[2004] AATA 779	Administrative Appeals Tribunal	Australia	circa 2004	AustLII		15
Plaintiff S157/2002 v Commonwealth	[2003] HCA 2; (2003) 211 CLR 476; (2003) 195 ALR 24; (2003) 77 ALJR 454; (2003) 24 Leg Rep 2	High Court of Australia	Australia - Commonwealth	4 Feb 2003	AustLII		4660
Goldie v Commonwealth of Australia	[2002] FCA 261	Federal Court of Australia	Australia - Commonwealth	18 Mar 2002	AustLII		14
Gerlach v Clifton Bricks Pty Ltd	[2002] HCA 22; (2002) 209 CLR 478; 76 ALJR 828; (2002) 23 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 2002	AustLII		365
Kruger v Commonwealth	[1997] HCA 27; (1997) 190 CLR 1; (1997) 146 ALR 126; (1997) 71 ALJR 991; (1997) 13 Leg Rep 2	High Court of Australia	Australia - Commonwealth	31 Jul 1997	AustLII		701
Financial Management and Accountability	9 Act 1997		United Kingdom	circa 1997			1
Hot Holdings Pty Ltd v Creasy	[1996] HCA 44; (1996) 185 CLR 149; (1996) 134 ALR 469; (1996) 70 ALJR 286; [1996] 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	27 Feb 1996	AustLII		307
Powell v Evreniades	[1989] FCA 114; (1989) 21 FCR 252; 87 ALR 117; 20 ATR 472; 89 ATC 4,415	Federal Court of Australia	Australia - Commonwealth	13 Apr 1989	AustLII		51
Minister for Aboriginal Affairs v Peko-Wallsend Ltd	[1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40	High Court of Australia	Australia - Commonwealth	circa 1986	AustLII		5598
Giris Pty Ltd v FCT	[1969] HCA 5; (1969) 119 CLR 365; [1969] ALR 369; 1 ATR 3	High Court of Australia	Australia - Commonwealth	5 Mar 1969	AustLII		248
R v Trebilco; Ex parte F S Falkiner & Sons Ltd	[1936] HCA 63; (1936) 56 CLR 20; [1937] ALR 45; 4 ATD 126	High Court of Australia	Australia - Commonwealth	9 Dec 1936	AustLII		46
Sharp v Wakefield	[1891] UKLawRpAC 8; [1891] AC 173; [1886-90] All ER 992		United Kingdom	20 Mar 1891	CommonLII		264