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"A Tax Incentive for the Clever Country?"

[1991] RevenueLawJl 10

Beyer, Vicki L

Revenue Law Journal

Australia

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Taxation, Commissioner of (Cth) v Wilkinson	[1983] 2 Qd R 301; (1983) 68 FLR 121; (1983) 47 ALR 765; 14 ATR 218		Australia - Queensland	circa 1983	LexisNexis AU		4
FCT v Finn	[1961] HCA 61; (1961) 106 CLR 60; [1962] ALR 173; 12 ATD 348; (1961) 8 AITR 406; 35 ALJR 293; 12 AID 348	High Court of Australia	Australia - Commonwealth	circa 1961	AustLII		168
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		144
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190

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