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Ure v FCT     122

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
DiStefano and Commissioner of Taxation (Taxation)	[2023] AATA 1697	Administrative Appeals Tribunal	Australia	16 Jun 2023	AustLII
Chadbourne and Commissioner of Taxation (Taxation)	[2020] AATA 2441	Administrative Appeals Tribunal	Australia	10 Jul 2020	AustLII		2
TR 2019/2 - Income tax: whether penalty interest is deductible	[2019] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TR 2019/2 - Income tax: whether penalty interest is deductible	[2019] ATOTR TR2019/2	Australian Taxation Office	Australia - Commonwealth	circa 2019	AustLII
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee	[2018] ATOTD 9	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/7 - Income tax: employee remuneration trusts	[2018] ATOTR TR2018/7	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/7 - Income tax: employee remuneration trusts	[2018] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TD 2018/9 - Income tax: deductibility of interest expenses incurred by a beneficiary of a discretionary trust on borrowings on-lent interest-free to the trustee	[2018] ATOTD TD2018/9	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
PR 2018/6 - Income tax: deductibility of interest in relation to an investment in a Chan & Naylor Property Investor Trust	[2018] ATOPR 6	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2018	AustLII
PR 2018/6 - Income tax: deductibility of interest in relation to an investment in a Chan & Naylor Property Investor Trust	[2018] ATOPR PR2018/6	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2018	AustLII
Applicant 6115 of 2013 and Commissioner of Taxation	[2015] AATA 244	Administrative Appeals Tribunal	Australia	23 Apr 2015	AustLII
PR 2014/15 - Income tax: deductibility of interest in relation to investment in a Property Investor Trust	[2014] ATOPR PR2014/15	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2014	AustLII
PR 2014/15 - Income tax: deductibility of interest in relation to investment in a Property Investor Trust	[2014] ATOPR 15	Australian Taxation Office Product Rulings	Australia - Commonwealth	circa 2014	AustLII
Re Lambert and FCT	[2013] AATA 442	Administrative Appeals Tribunal	Australia	27 Jun 2013	AustLII		3
Bocaz and Commissioner of Taxation	[2012] AATA 847	Administrative Appeals Tribunal	Australia	30 Nov 2012	AustLII		1
Re Knox and Commissioner of Taxation	[2011] AATA 906	Administrative Appeals Tribunal	Australia	16 Dec 2011	AustLII		1
Commissioner of Taxation v Ashwick (Qld)	[2011] FCAFC 49; (2011) 277 ALR 1; (2012) 82 ATR 481; (2011) 192 FCR 325	Federal Court of Australia	Australia - Commonwealth	8 Apr 2011	AustLII		12
R v Hargraves, Hargraves and Stoten	[2010] QSC 37	Supreme Court of Queensland	Australia - Queensland	15 Feb 2010	AustLII
Forrest v Commissioner of Taxation	[2010] FCAFC 6; (2010) 78 ATR 417; [2010] ATC 20-163	Federal Court of Australia	Australia - Commonwealth	5 Feb 2010	AustLII		12
TR 2010/5 - Income tax: the relevance of 'economic compulsion' in deciding whether an issuer of a financing arrangement has an 'effectively non-contingent obligation' for the purposes of section 974-135 of the Income Tax Assessment Act 1997	[2010] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
TR 2010/5 - Income tax: the relevance of 'economic compulsion' in deciding whether an issuer of a financing arrangement has an 'effectively non-contingent obligation' for the purposes of section 974-135 of the Income Tax Assessment Act 1997	[2010] ATOTR TR2010/5	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
Ashwick (Qld) No 127 Pty Ltd v FCT	[2009] FCA 1388; [2009] ATC 20-146	Federal Court of Australia	Australia - Commonwealth	26 Nov 2009	AustLII		5
Re Bonaccordo and FCT	[2009] AATA 385; 75 ATR 737; [2009] ATC 10-092	Administrative Appeals Tribunal	Australia	28 May 2009	AustLII		1
St George Bank Ltd v FCT	[2009] FCAFC 62; (2009) 176 FCR 424; (2009) 256 ALR 391; (2009) 73 ATR 148; [2009] ATC 20-103	Federal Court of Australia	Australia - Commonwealth	25 May 2009	AustLII		32
TD 2009/17 - Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower ?	[2009] ATOTD TD2009/17	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
TD 2009/17 - Income tax: is interest on a loan fully deductible under section 8-1 of the Income Tax Assessment Act 1997 when the borrowed moneys are settled by the borrower on trust to benefit the borrower ?	[2009] ATOTD 17	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
FCT v Faigenbaum	[2008] FCA 510; [2008] ATC 20-020; 71 ATR 793	Federal Court of Australia	Australia - Commonwealth	18 Apr 2008	AustLII		3
Re Taxpayer and FCT	[2008] AATA 325; [2008] ATC 1-001; 68 ATR 717	Administrative Appeals Tribunal	Australia	18 Apr 2008	AustLII		2
St George Bank Ltd v FCT	[2008] FCA 453; (2008) 69 ATR 634; [2008] ATC 20-018	Federal Court of Australia	Australia - Commonwealth	11 Apr 2008	AustLII		15
Re Player and FCT	[2008] AATA 274; [2008] ATC 10-015; 71 ATR 668	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
Re Player and FCT	[2008] AATA 273; [2008] ATC 10-014; 71 ATR 591	Administrative Appeals Tribunal	Australia	4 Apr 2008	AustLII
TR 2008/6 - Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts	[2008] ATOTR TR2008/6	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/6 - Petroleum resource rent tax and income tax: treatment of geosequestration expenditure and receipts	[2008] ATOTR 6	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
Petersen and Deputy Commissioner of Taxation	[2007] AATA 1896; 70 ATR 644	Administrative Appeals Tribunal	Australia	26 Oct 2007	AustLII
Hyde and Commissioner of Taxation	[2007] AATA 1800; 70 ATR 410; 99 ALD 191	Administrative Appeals Tribunal	Australia	21 Sep 2007	AustLII
Leggett and Commissioner of Taxation	[2007] AATA 1737; 69 ATR 903; 97 ALD 463	Administrative Appeals Tribunal	Australia	3 Sep 2007	AustLII
Leggett and Commissioner of Taxation	[2007] AATA 1624; (2007) 69 ATR 678	Administrative Appeals Tribunal	Australia	1 Aug 2007	AustLII		1
Miniello and Commissioner of Taxation	[2007] AATA 1470; (2007) 68 ATR 565	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Burrows and Commissioner of Taxation	[2007] AATA 1467; (2007) 68 ATR 502	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Richards and Commissioner of Taxation	[2007] AATA 1471; (2007) 68 ATR 629	Administrative Appeals Tribunal	Australia	25 Jun 2007	AustLII		1
Re Taxpayer and FCT	[2007] AATA 1228; 66 ATR 771	Administrative Appeals Tribunal	Australia	12 Apr 2007	AustLII
Re Athans and FCT	[2006] AATA 1121; 65 ATR 900	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Taylor and Commissioner of Taxation	[2006] AATA 1120; 65 ATR 857	Administrative Appeals Tribunal	Australia	22 Dec 2006	AustLII
Re Munday and FCT	[2006] AATA 1066; 65 ATR 148	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
Clampett and Commissioner of Taxation	[2006] AATA 1065; 65 ATR 124	Administrative Appeals Tribunal	Australia	11 Dec 2006	AustLII
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR TR2006/2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
TR 2006/2 - Income tax: deductibility of service fees paid to associated service entities: Phillips arrangements	[2006] ATOTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
Gruber and Commissioner of Taxation	[2005] AATA 1305; 61 ATR 1152	Administrative Appeals Tribunal	Australia	23 Dec 2005	AustLII		1
Iddles and Commissioner of Taxation	[2005] AATA 787; 60 ATR 1187	Administrative Appeals Tribunal	Australia	17 Aug 2005	AustLII		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
Domjan and Commissioner of Taxation	[2004] AATA 815; 56 ATR 1235	Administrative Appeals Tribunal	Australia	5 Aug 2004	AustLII
Cranston & Cranston	[2004] FMCAfam 210	Federal Magistrates Court of Australia	Australia	29 Apr 2004	AustLII
Commissioner of Taxation v Cooke	[2004] FCAFC 75; (2004) 55 ATR 183	Federal Court of Australia	Australia - Commonwealth	26 Mar 2004	AustLII		39
Spassked Pty Ltd v Commissioner of Taxation	[2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		52
Sleight v FCT	[2003] FCA 896	Federal Court of Australia	Australia - Commonwealth	26 Aug 2003	AustLII		2
Spassked Pty Ltd v Commissioner of Taxation (No 5)	[2003] FCA 84; (2003) 197 ALR 553; (2003) 52 ATR 337	Federal Court of Australia	Australia - Commonwealth	14 Feb 2003	AustLII		19
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR TR2003/4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
Cooke v Commissioner of Taxation	[2002] FCA 1315; (2002) 51 ATR 223	Federal Court of Australia	Australia - Commonwealth	29 Oct 2002	AustLII		34
Hart v Commissioner of Taxation	[2002] FCAFC 222; (2002) 121 FCR 206; (2002) 196 ALR 636; (2002) 50 ATR 369	Federal Court of Australia	Australia - Commonwealth	26 Jul 2002	AustLII		44
TR 2002/18 - Income tax: home loan unit trust arrangement	[2002] ATOTR TR2002/18	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision	[2002] ATOTR TR2002/4	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/18 - Income tax: home loan unit trust arrangement	[2002] ATOTR 18	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/4 - Income tax: taxation implications of the Century Yuasa Batteries decision	[2002] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
Hart v FCT	[2001] FCA 1547; (2001) 189 ALR 584; (2001) 48 ATR 317	Federal Court of Australia	Australia - Commonwealth	2 Nov 2001	AustLII		16
McEvoy and Commissioner of Taxation	[2001] AATA 191; 46 ATR 1183	Administrative Appeals Tribunal	Australia	14 Mar 2001	AustLII
Service v FCT	[2000] FCA 188; (2000) 97 FCR 265; 171 ALR 248; (2000) 44 ATR 71	Federal Court of Australia	Australia - Commonwealth	27 Mar 2000	AustLII		35
Eastern Nitrogen Ltd v FCT	[1999] FCA 1536; (1999) 43 ATR 112	Federal Court of Australia	Australia - Commonwealth	5 Nov 1999	AustLII		12
Taxation, Commissioner of (Cth) v Service	[1999] FCA 1304; 42 ATR 725	Federal Court of Australia	Australia - Commonwealth	16 Sep 1999	AustLII		1
Co and Commissioner of Taxation	[1999] AATA 649; 42 ATR 1181	Administrative Appeals Tribunal	Australia	31 Aug 1999	AustLII
Bell and Moir Pty Ltd and Commissioner of Taxation	[1999] AATA 195; 41 ATR 1266	Administrative Appeals Tribunal	Australia	25 Mar 1999	AustLII
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		258
QT97/34 and Commissioner of Taxation	[1998] AATA 814; 40 ATR 1113	Administrative Appeals Tribunal	Australia	2 Oct 1998	AustLII
TR 98/22 - Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities	[1998] ATOTR 22	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/22 - Income tax: the taxation consequences for taxpayers entering into certain linked or split loan facilities	[1998] ATOTR TR98/22	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
Kathleen Faye Steele v Deputy Commissioner of Taxation	[1997] FCA 167	Federal Court of Australia	Australia - Commonwealth	18 Mar 1997	AustLII
Claire Hayden (As Trustee of the Estate of Egidio Frigo Deceased) v Commissioner of Taxation	[1996] FCA 1690	Federal Court of Australia	Australia - Commonwealth	9 Aug 1996	AustLII
Taxation, Commissioner of v Energy Resources of Australia Ltd	[1996] HCA 10; (1996) 185 CLR 66; (1996) 137 ALR 18; (1996) 33 ATR 52; (1996) 70 ALJR 629; (1996) 10 Leg Rep 8	High Court of Australia	Australia - Commonwealth	20 Jun 1996	AustLII		23
WD and HO Wills (Australia) Pty Ltd v Commissioner of Taxation	[1996] FCA 1284	Federal Court of Australia	Australia - Commonwealth	1 Mar 1996	AustLII
Kathleen Faye Steele v Commissioner of Taxation	[1996] FCA 1200	Federal Court of Australia	Australia - Commonwealth	19 Jan 1996	AustLII
QT94/116 and Commissioner of Taxation	[1995] AATA 144	Administrative Appeals Tribunal	Australia	30 May 1995	AustLII
Ronald Grant Brand v the Commissioner of Taxation of the Commonwealth of Australia	[1995] FCA 1233	Federal Court of Australia	Australia - Commonwealth	5 May 1995	AustLII
NT93/163 and Commissioner of Taxation	[1994] AATA 129	Administrative Appeals Tribunal	Australia	9 May 1994	AustLII
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied	[1994] ATOTR TR94/14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied	[1994] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
National Australia Bank Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 531; 46 FCR 252; (1994) 123 ALR 349; (1993) 26 ATR 503	Federal Court of Australia	Australia - Commonwealth	4 Nov 1993	AustLII		11
VT92/113 and Commissioner of Taxation	[1993] AATA 657; 26 ATR 1382	Administrative Appeals Tribunal	Australia	30 Sep 1993	AustLII
TR 93/32 - Income tax: rental property - division of net income or loss between co-owners	[1993] ATOTR TR93/32	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/32 - Income tax: rental property - division of net income or loss between co-owners	[1993] ATOTR 32	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
Commissioner of Taxation v Roberts	[1992] FCA 363; (1992) 37 FCR 246; (1992) 108 ALR 385; (1992) 23 ATR 494	Federal Court of Australia	Australia - Commonwealth	31 Jul 1992	AustLII		226
IT 2684 - Income tax: deductibility of interest on money borrowed to acquire units in a property unit trust	[1992] ATOITR IT2684	Australian Taxation Office	Australia - Commonwealth	4 Jun 1992	AustLII
McGuiness v Commissioner of Taxation (Cth)	[1991] FCA 664; 23 ATR 75	Federal Court of Australia	Australia - Commonwealth	31 Dec 1991	AustLII
Re Joan Dorothy Roberts and Valentine Roy Smith v Commissioner of Taxation	[1991] FCA 643; 22 ATR 845/91	Federal Court of Australia	Australia - Commonwealth	18 Dec 1991	AustLII
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII		412
Re Taxation Appeals	[1991] AATA 162; 22 ATR 3290	Administrative Appeals Tribunal	Australia	8 Jul 1991	AustLII
NT90/156 and Commissioner of Taxation	[1991] AATA 491	Administrative Appeals Tribunal	Australia	6 May 1991	AustLII
Re Metropolitan Oil Distributors (Sydney) Pty Ltd v Commissioner of Taxation	[1990] FCA 254	Federal Court of Australia	Australia - Commonwealth	20 Jul 1990	AustLII
Re Reginald Sidney Fletcher; Coral Emily Fletcher; James Warren Dunlop and Lilian Ann Dunlop v Commissioner of Taxation	[1990] FCA 209	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII
Re Riverside Road Pty Ltd (In Liquidation) Formerly Captain Fremantle Motor Lodge Pty Ltd v the Commissioner of Taxation	[1989] FCA 541	Federal Court of Australia	Australia - Commonwealth	21 Dec 1989	AustLII
Re James Outram Anderson v Commissioner of Taxation	[1989] FCA 379	Federal Court of Australia	Australia - Commonwealth	20 Sep 1989	AustLII		1
It 2504 - Income Tax : Deductibility of Interest on Borrowed Funds - Life Assurance Policies	[1988] ATOITR IT2504	Australian Taxation Office	Australia - Commonwealth	3 Nov 1988	AustLII
Re Taxation Appeals	[1988] AATA 293	Administrative Appeals Tribunal	Australia	30 Sep 1988	AustLII
Re Glenfield Estates Pty Ltd v the Commissioner of Taxation	[1988] FCA 262	Federal Court of Australia	Australia - Commonwealth	26 Jul 1988	AustLII
Re Hooker Rex Pty Ltd v the Commissioner of Taxation	[1988] FCA 164	Federal Court of Australia	Australia - Commonwealth	23 May 1988	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Janmor Nominees Pty Ltd (As Trustee of the J Redman Family Trust)	[1987] FCA 317	Federal Court of Australia	Australia - Commonwealth	17 Sep 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Margaret Ruth John	[1987] FCA 274	Federal Court of Australia	Australia - Commonwealth	21 Aug 1987	AustLII
Re Dr Glenister Sheil and Commissioner of Taxation of the Commonwealth of Australia v Commissioner of Taxation of the Commonwealth of Australia and Dr Glenister Sheil	[1987] FCA 161	Federal Court of Australia	Australia - Commonwealth	19 May 1987	AustLII
Re Commissioner of Taxation v Just Jeans Pty Ltd	[1987] FCA 147	Federal Court of Australia	Australia - Commonwealth	13 May 1987	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Gwynvill Properties Pty Ltd Re Gwynvill Properties Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1986] FCA 273	Federal Court of Australia	Australia - Commonwealth	18 Aug 1986	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v James Neill Creer	[1986] FCA 140	Federal Court of Australia	Australia - Commonwealth	5 May 1986	AustLII
Commissioner of Taxation v Lau	[1984] FCA 401; 6 FCR 202; (1984) 57 ALR 107; (1984) 16 ATR 55	Federal Court of Australia	Australia - Commonwealth	18 Dec 1984	AustLII		1092
Re Ronald David Thurecht; Ronald Vincent Warren; Peter Charles Marendy; Herbert Peter John Sachs; Brian Carvolth Elliott; Cecily Margaret Ahern; Gail Elizabeth Betar; Edward John Ahern; Roy Stewart John Simpson; Kenneth John Francis Johnson; Carlo De Luca	[1984] FCA 153	Federal Court of Australia	Australia - Commonwealth	19 Jun 1984	AustLII
Re Willarra Pty Ltd; Seven Keys Pty Ltd; Mytian Pty Ltd; Mervyn James Harris; Dorothy Evelyn Harris; Diane Jeannette Harrison; Mervyn James Harris Jnr; Waketreul Pty Ltd; Keelanditreul Pty Ltd; Marinitreul Pty Ltd; Tenmaritr	[1984] FCA 134	Federal Court of Australia	Australia - Commonwealth	17 May 1984	AustLII
Marine Management Ltd v Deputy Commissioner Inland Revenue [1983] FJLawRp 18	(1983) 29 FLR 39		Australia	28 Jul 1983	PacLII		1
Marine Management v Deputy Commissioner Inland Revenue	[1983] FJCA 5	Court of Appeal of Fiji	Fiji	28 Jul 1983	PacLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Australian tax avoidance cases - A comparative approach" (FCA)	[2017] FedJSchol 9	Pagone, Justice	Australia	circa 2017	AustLII
"Is section 8-1(2)(b) inoperative?"	[2012] RevenueLawJl 1	Diaz, Daniel	Australia	circa 2012	AustLII
"Sham trusts"	[2012] VicJSchol 5	G Pagone	Australia - Victoria	circa 2012	AustLII		3
"Australia's Largest Tax Case Revisited: a Nail in the Coffin for the Objective Approach to Determining the Deductibility of Expenses?"	(2005) 8 (2) Journal of Australian Taxation 328	Teo, Eu-Jin	Australia	circa 2005	AustLII
"The Design of an Appropriate System of Tax Rulings"	[1995] RevenueLawJl 8	James, Simon; Wallschutzky, Ian	Australia	circa 1995	AustLII
"John v FCT: The Uneasy Death of Curran"	(1989-1990) 12 Sydney Law Review 584	Briggs, Peter	Australia	circa 1990	AustLII
"Deduction of Revenue Expenses"	[1986] VUWLawRw 3	Bassett, J G	New Zealand	circa 1986	NZLII