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"What is a Tax: The Erosion of the 'Latham Definition'"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"Ejecting the Blank Tape Levy: Australian Tape Manufacturers Association Ltd v Commonwealth of Australia"	(1994) 16 Sydney Law Review 537	Sydney Law Review	Australia	circa 1994	AustLII		2
Capital Duplicators [No 2]	[1993] HCA 67; (1993) 178 CLR 561; (1993) 118 ALR 1; 68 ALJR 56; 27 ATR 1	High Court of Australia	Australia - Commonwealth	7 Dec 1993	AustLII		62
Northern Suburbs General Cemetery Reserve Trust v Commonwealth	[1993] HCA 12; (1993) 176 CLR 555	High Court of Australia	Australia - Commonwealth	11 Mar 1993	AustLII		78
Australian Tape Manufacturers Association Ltd v Commonwealth	[1993] HCA 10; (1993) 176 CLR 480; 112 ALR 53; 25 IPR 1; 67 ALJR 315; [1993] AIPC 39,181	High Court of Australia	Australia - Commonwealth	circa 1993	AustLII		187
"Taxing Time: The High Court and the Tax Provisions of the Constitution, A"	(1993) 23 University of Western Australia Law Review 362	University of Western Australia Law Review	Australia - Western Australia	circa 1993	HeinOnline		4
Vale Press Pty Ltd v Commissioner of Taxation	(1992) 34 FCR 238; (1992) 105 ALR 207; 23 ATR 26	Federal Court of Australia	Australia	circa 1992	Legal Online / Westlaw		4
Harper v Minister for Sea Fisheries	[1989] HCA 47; (1989) 168 CLR 314; 88 ALR 38; (1989) 63 ALJR 687	High Court of Australia	Australia - Commonwealth	26 Oct 1989	AustLII		120
Air Caledonie International v Commonwealth	[1988] HCA 61; (1988) 165 CLR 462; (1988) 82 ALR 385; 63 ALJR 30	High Court of Australia	Australia - Commonwealth	24 Nov 1988	AustLII		182
CBS Songs Ltd v Amstrad Consumer Electronics plc (Amstrad case)	[1988] UKHL 15; [1988] AC 1013; [1988] 2 All ER 484; [1988] RPC 567; [1988] 2 WLR 1191; (1988) 11 IPR 1; [1988] 2 FTLR 168	House of Lords	United Kingdom	12 May 1988	BAILII		172
State Chamber of Commerce and Industry v The Commonwealth The Second Fringe Benefits Tax Case	[1987] HCA 38; (1987) 163 CLR 329; 73 ALR 161; (1987) 19 ATR 103; 61 ALJR 459	High Court of Australia	Australia - Commonwealth	2 Sep 1987	AustLII		110
Hutchins v Commissioner of Taxation	(1987) 14 FCR 510; (1987) 74 ALR 455; 18 ATR 987	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		30
Re F; Ex parte F	[1986] HCA 41; (1986) 161 CLR 376; [1986] FLC 91-739; 66 ALR 193; 60 ALJR 594; 10 Fam LR 940	High Court of Australia	Australia - Commonwealth	31 Jul 1986	AustLII		77
Deputy FCT v Truhold Benefit Pty Ltd	[1985] HCA 36; (1985) 158 CLR 678; 59 ALR 431; 16 ATR 466; 59 ALJR 507	High Court of Australia	Australia - Commonwealth	11 Jun 1985	AustLII		46
MacCormick v FCT	[1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437	High Court of Australia	Australia - Commonwealth	10 Apr 1984	AustLII		137
Hematite Petroleum Pty Ltd v Victoria	[1983] HCA 23; (1983) 151 CLR 599; (1983) 47 ALR 641; (1983) 57 ALJR 591; (1984) 58 ALLR 307	High Court of Australia	Australia - Commonwealth	5 Aug 1983	AustLII		77
General Practitioners Society v The Commonwealth	[1980] HCA 30; (1980) 145 CLR 532; 31 ALR 369; 54 ALJR 487	High Court of Australia	Australia - Commonwealth	2 Sep 1980	AustLII		50
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		246
Conroy v Carter	[1968] HCA 39; (1968) 118 CLR 90; [1968] ALR 545; 42 ALJR 96	High Court of Australia	Australia - Commonwealth	25 Jun 1968	AustLII		18
Harper v Victoria	[1966] HCA 26; (1966) 114 CLR 361; [1966] ALR 731; (1966) 40 ALJR 49	High Court of Australia	Australia - Commonwealth	3 May 1966	AustLII		32
Fairfax v FCT	[1965] HCA 64; (1965) 114 CLR 1; [1966] ALR 1073; 14 ATD 135; 39 ALJR 308	High Court of Australia	Australia - Commonwealth	2 Dec 1965	AustLII		104
Collector of Customs (NSW) v Southern Shipping Co Ltd	[1962] HCA 20; (1962) 107 CLR 279; [1962] ALR 758; 36 ALJR 15	High Court of Australia	Australia - Commonwealth	4 May 1962	AustLII		53
Re Dymond	[1959] HCA 22; (1959) 101 CLR 11; [1959] ALR 772; 12 ATD 1; 33 ALJR 48	High Court of Australia	Australia - Commonwealth	27 Apr 1959	AustLII		41
Commissioner of Taxation v Clyne	[1958] HCA 10; (1958) 100 CLR 246; [1958] ALR 474; 11 ATD 428; 32 ALJR 132	High Court of Australia	Australia - Commonwealth	2 Apr 1958	AustLII		50
Deputy FCT v Brown	[1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		112
Moore v The Commonwealth	[1951] HCA 10; (1951) 82 CLR 547; [1951] ALR 258; 9 ATD 283	High Court of Australia	Australia - Commonwealth	22 Mar 1951	AustLII		34
Parton	[1949] HCA 67; (1949) 80 CLR 229; [1950] ALR 55	High Court of Australia	Australia - Commonwealth	21 Dec 1949	AustLII		90
Bank of New South Wales v Commonwealth	[1948] HCA 7; (1948) 76 CLR 1	High Court of Australia	Australia - Commonwealth	11 Aug 1948	AustLII		756
Matthews v Chicory Marketing Board (Vic)	[1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370	High Court of Australia	Australia - Commonwealth	9 Aug 1938	AustLII		218
Radio Corporation Pty Ltd v Commonwealth	[1938] HCA 9; (1938) 59 CLR 170; [1938] ALR 146	High Court of Australia	Australia - Commonwealth	7 Mar 1938	AustLII		49
Hartley v Walsh	[1937] HCA 34; (1937) 57 CLR 372; [1937] ALR 480	High Court of Australia	Australia - Commonwealth	circa 1937	AustLII		40
Elliott v The Commonwealth	[1936] HCA 7; (1936) 54 CLR 657; [1936] ALR 174; (1936) 9 ALJR 455	High Court of Australia	Australia - Commonwealth	6 Mar 1936	AustLII		25
Lower Mainland Dairy Products Sales Adjustment Committee v Crystal Dairy Ltd	[1933] AC 168; [1932] All ER Rep Ext 1005		United Kingdom	circa 1932	LexisNexis / Westlaw		38
James v Commonwealth	[1928] HCA 45; (1928) 41 CLR 442	High Court of Australia	Australia - Commonwealth	12 Dec 1928	AustLII		32
Nott Bros & Co Ltd v Barkley	[1925] HCA 11; (1925) 36 CLR 20; 31 ALR 256	High Court of Australia	Australia - Commonwealth	4 May 1925	AustLII		12
Cameron v Deputy FCT	[1923] HCA 4; (1923) 32 CLR 68; 29 ALR 119	High Court of Australia	Australia - Commonwealth	20 Mar 1923	AustLII		24
Osborne v Commonwealth	[1911] HCA 19; (1911) 12 CLR 321; 17 ALR 242	High Court of Australia	Australia - Commonwealth	31 May 1911	AustLII		115
R v Barger	[1908] HCA 43; (1908) 6 CLR 41; 14 ALR 374	High Court of Australia	Australia - Commonwealth	26 Jun 1908	AustLII		152
Nicol v Ames	173 US 509; 43 L Ed 786; 19 SCt 522; 43 L Ed 783	United States Supreme Court	United States	3 Apr 1899	WorldLII		43