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"Taming Complexity in Australian Income Tax"     8

Law Journal Articles Referring to this Journal Article

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Judicial dissent in taxation cases: the incidence of dissent and factors contributing to dissent"	(2015) 13 (2) E-Journal of Tax Research 470	Fisher, Rodney	Australia	circa 2015	AustLII
"Rewriting Tax Legislation - Can Polishing Silver Really Turn it into Gold?"	(2013) 15 Journal of Australian Taxation 1	Sawyer, Adrian	Australia	circa 2013	AustLII		1
"Analysing Implicit Tax Expenditures"	(2011) 35 Melbourne University Law Review 426	Krever, Richard	Australia	circa 2011	AustLII
"A Fair Share of Taxes-A Bridge Too Far?"	[2010] UNSWLRS 73	Datt, Kalmen	Australia	circa 2010	AustLII
"Tax Reviews in Australia: A Short Primer"	[2009] UNSWLRS 24	Evans, Chris; Krever, Richard	Australia	circa 2009	AustLII
"Chaos, Rhetoric and the Legitimation of Democratic Government: A Critical Review of Australia's Tax Legislative Process"	(2007) 29 Sydney Law Review 613	Burton, Mark	Australia	circa 2007	AustLII
"Bring them Home - The Case for Tax Concessions for Returning Australians"	[2006] RevenueLawJl 1	Jogarajan, Sunita	Australia	circa 2006	AustLII
"There are Too Many Witchdoctors in Our Tax Courts: Is There a Better Way?"	[2005] RevenueLawJl 3	Burton, Mark	Australia	circa 2005	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Steele v Deputy Commissioner of Taxation	[1999] HCA 7; (1999) 197 CLR 459; (1999) 161 ALR 201; (1999) 73 ALJR 437; (1999) 41 ATR 139	High Court of Australia	Australia - Commonwealth	4 Mar 1999	AustLII		256
"Tax Reform and Tax Simplification: Some Conceptual Issues and a Preliminary Assessment"	(1999) 21 Sydney Law Review 500	Sydney Law Review	Australia	circa 1999	AustLII		8
Commissioner of Taxation v Murry	[1998] HCA 42; (1998) 155 ALR 67; (1998) 72 ALJR 1065; 39 ATR 129; (1998) 193 CLR 605	High Court of Australia	Australia - Commonwealth	16 Jun 1998	AustLII		82
"A Judicial Perspective on Tax Law Reform"	(1998) 78 Australian Law Journal 685	Australian Law Journal	Australia	circa 1998	Legal Online		1
Taxation, Federal Commissioner of v Rowe	[1997] HCA 16; (1997) 187 CLR 266; (1997) 143 ALR 406; (1997) 35 ATR 432; (1997) 71 ALJR 624	High Court of Australia	Australia - Commonwealth	29 Apr 1997	AustLII		53
"Barwick CJ: the Taxpayer ’ s Friend?"	(1997) 1 Tax Specialist 9	Tax Specialist		circa 1997			6
"I come to bury the 1936 Act"	(1997) 31 Taxation in Australia 570	Taxation in Australia	Australia	circa 1997			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		373
"The Swinging Pendulum: Judicial Trends in the Interpretation of Revenue Statutes"	(1996) 9 University of New South Wales Law Journal 162	University of New South Wales Law Journal	Australia	circa 1996	HeinOnline		1
"The Income Tax Simplification Experience to Date"	(1996) 50 Bulletin for International Fiscal Documentation 67	Bulletin for International Fiscal Documentation		circa 1996			1
"Dross into Gloss?"	(1995) 30 Taxation in Australia 187	Taxation in Australia	Australia	circa 1995			1
"Improving Tax Law Improvement: An International Perspective"	(1995) 12 Australian Tax Forum 193	Australian Tax Forum	Australia	circa 1995			3
"TLIP: Stage 1 — Benchmarking"	(1995) 12 Australian Tax Forum 115	Australian Tax Forum	Australia	circa 1995			1
(1994) 22 FLR 448	(1994) 22 FLR 448		Australia	circa 1994	Legal Online / Westlaw		1
"Current Topic"	(1994) 28 Taxation in Australia 484	Taxation in Australia	Australia	circa 1994			2
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		201
Australia & New Zealand Savings Bank Ltd v FCT	[1993] FCA 282; (1993) 42 FCR 535; (1993) 114 ALR 673; (1993) 25 ATR 369; 93 ATC 4370,4390	Federal Court of Australia	Australia - Commonwealth	10 Jun 1993	AustLII		54
"Microeconomic Reform and Tax Simplification"	(1993) 10 Australian Tax Forum 461	Australian Tax Forum	Australia	circa 1993			2
"Themes and Issues in Tax Simplification"	(1993) 10 Australian Tax Forum 417	Australian Tax Forum	Australia	circa 1993			10
World Book (Australia) Pty Ltd v FCT	108 ALR 510; (1992) 27 NSWLR 377; (1992) 23 ATR 412		Australia - New South Wales	circa 1992	LexisNexis AU		56
All States Frozen Foods Pty Ltd v Commissioner of Taxation	(1990) 21 FCR 457; 92 ALR 511; (1990) 20 ATR 1874	Federal Court of Australia	Australia	circa 1990	Legal Online / Westlaw		17
"Towards Making Our Tax Law Understandable"	(1990) 2 CCH Journal of Australian Taxation 98	CCH Journal of Australian Taxation	Australia	circa 1990	Informit		1
"Tax Simplification"	(1990) 24 Taxation in Australia 602	Taxation in Australia	Australia	circa 1990			1
"Artificial Tax Avoidance — The English and American Approach"	(1988) 5 Australian Tax Forum 1	Australian Tax Forum	Australia	circa 1988			1
"Income Taxation – An Institution in Decay?"	(1986) 3 Australian Tax Forum 233	Australian Tax Forum	Australia	circa 1986			11
"Tax Reform in Australia: Base-Broadening Down Under"	(1986) 34 Canadian Tax Journal 346	Canadian Tax Journal	Canada	circa 1986			2
Stevens v Brodribb Sawmilling Co Pty Ltd	[1986] HCA 1; (1986) 160 CLR 16; 63 ALR 513; (1986) 60 ALJR 194; [1986] Aust Torts Reports 80-000; [1986] ACL 36085	High Court of Australia	Australia - Commonwealth	circa 1986	AustLII		1580
"Appellate Court Responsibilities and Tax Avoidance"	(1985) 2 Australian Tax Forum 3	Australian Tax Forum	Australia	circa 1985			11
Madad Pty Ltd v Commissioner of Taxation	[1984] FCA 287; (1984) 4 FCR 420; 55 ALR 379; 15 ATR 1118	Federal Court of Australia	Australia - Commonwealth	5 Oct 1984	AustLII		7
"Income Tax Judgements of Sir Garfield Barwick: A Study in the Failure of the New Legalism, The"	(1982-1983) 9 Monash University Law Review 115	Monash University Law Review	Australia	circa 1983	AustLII		7
FCT v Whitfords Beach Pty Ltd	[1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240	High Court of Australia	Australia - Commonwealth	17 Mar 1982	AustLII		285
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		350
"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		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		61
FCT v Everett	[1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII		195
Geraghty v Minter	[1979] HCA 42; (1979) 142 CLR 177; 26 ALR 141; 53 ALJR 638	High Court of Australia	Australia - Commonwealth	circa 1979	AustLII		147
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
"The canons of construction of taxation and revenue legislation"	(1976) 5 Australian Tax Review 81	Australian Tax Review	Australia	circa 1976	Legal Online / Informit		1
"Section 260 Re-Examined: Posing Critical Questions about Tax Avoidance"	(1975-1976) 1 University of New South Wales Law Journal 211	University of New South Wales Law Journal	Australia	circa 1976	AustLII		2
Truesdale v FCT	[1970] HCA 27; (1970) 120 CLR 353; 44 ALJR 296; 1 ATR 667	High Court of Australia	Australia - Commonwealth	10 Aug 1970	AustLII		14
Wangaratta Woollen Mills Ltd v FCT	[1969] HCA 39; 119 CLR 1; (1970) 1 ATR 329; 43 ALJR 324	High Court of Australia	Australia - Commonwealth	4 Sep 1969	AustLII		37
Shepherd v FCT	[1965] HCA 70; (1965) 113 CLR 385; [1966] ALR 969; 39 ALJR 351; 14 ATD 127; (1965) 9 AITR 739	High Court of Australia	Australia - Commonwealth	17 Dec 1965	AustLII		94
Norman v FCT	[1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85	High Court of Australia	Australia - Commonwealth	25 Jul 1963	AustLII		307
Dickenson v FCT	[1958] HCA 62; (1958) 98 CLR 460; [1958] ALR 369; 7 AITR 257; 11 ATD 415; 32 ALJR 23	High Court of Australia	Australia - Commonwealth	2 Apr 1958	AustLII		49
Broken Hill Theatres Pty Ltd v FCT	[1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296	High Court of Australia	Australia - Commonwealth	2 Jun 1952	AustLII		57
Higgs (Inspector of Taxes) v Oliver	[1951] Ch 899	Court of Chancery	United Kingdom	circa 1951	LexisNexis / Westlaw		7
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		252
Scott v Commissioner of Taxation	[1935] NSWStRp 9; (1935) 3 ATD 142; (1935) 52 WN (NSW) 44; (1935) 35 SR (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	7 Mar 1935	AustLII		98
Leeming v Jones	[1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333		United Kingdom	circa 1930	LexisNexis / Westlaw		90
Inland Revenue Commissioners v Von Glehn	[1920] 2 KB 553; (1920) 12 Tax Cas 232		United Kingdom	circa 1920	LexisNexis / Westlaw		17
Inland Revenue Commissioners v Warnes & Co	[1919] 2 KB 444; (1919) 12 Tax Cas 227		United Kingdom	circa 1919	LexisNexis / Westlaw		15
Australia & New Zealand Savings Bank Ltd v FCT	24 ATR 201		Australia		Legal Online / Westlaw		2
Commissioner of Taxation v John	16 FCR 188; (1987) 74 ALR 322; (1987) 19 ATR 150	Federal Court of Australia	Australia		Legal Online / Westlaw		3