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"Tax or Penalty? - the Latest Sequel"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"Why the superannuation guarantee scheme is unconstitutional"	(1999) 28 Australian Tax Review 13	Australian Tax Review	Australia	circa 1999	Legal Online / Informit		3
"What is a Tax? - the Erosion of the Latham Definition"	(1996) 6 Revenue Law Journal 43	Revenue Law Journal	Australia	circa 1996	Informit		4
"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
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
"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
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
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
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
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
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
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
Cadbury-Fry-Pascall Pty Ltd v FCT	[1944] HCA 31; (1944) 70 CLR 362; [1944] ALR 401; (1944) 7 ATD 471	High Court of Australia	Australia - Commonwealth	10 Nov 1944	AustLII		47
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
R v Barger	[1908] HCA 43; (1908) 6 CLR 41; 14 ALR 374	High Court of Australia	Australia - Commonwealth	26 Jun 1908	AustLII		152