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"The Review of Business Taxation's 'Option 2' - Problems in Concept and in Practice"     1

Law Journal Articles Referring to this Journal Article

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"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
"Ralph's Radical New Income Tax Base: Does It Work"	(2000) 23 University of New South Wales Law Journal 282	University of New South Wales Law Journal	Australia	circa 2000	AustLII		1
"Option 2: will it change what is included in taxable income?"	(2000) 29 Australian Tax Review 68	Australian Tax Review	Australia	circa 2000	Legal Online / Informit		2
"The Myth of the Matching Principle as a Tax Value"	(1998) 15 American Journal of Tax Policy 17	American Journal of Tax Policy	United States	circa 1998	HeinOnline / Westlaw		1
Wharf Properties Ltd v Commissioner of Inland Revenue	[1997] UKPC 4; [1997] AC 505; [1997] 2 WLR 334	Privy Council	United Kingdom	27 Jan 1997	BAILII		12
"Consistency, Matching and Economic Performance"	(1996) 71 Tax Notes 923	Tax Notes	United States	circa 1996			1
"Alignment of Taxable Income with Accounting Profit"	(1993) 10 Australian Tax Forum 475	Australian Tax Forum	Australia	circa 1993			2
"The Meaning of 'Accrued' – Accounting Concepts Versus Legal Concepts"	(1992) 67 Tax Notes 777	Tax Notes	United States	circa 1992			1
"Accounting Standards: A Framework for Tax Assessment"	(1985) 2 Australian Tax Forum 243	Australian Tax Forum	Australia	circa 1985			2
"Conformity of Tax and Financial Accounting"	(1981) 59 Taxes The Tax Magazine 419	Taxes: The Tax Magazine	United States	circa 1981	HeinOnline		1
"The Relevance of Accounting Principles to the Income Tax Assessment Act"	(1981) 15 Taxation in Australia 690	Taxation in Australia	Australia	circa 1981			2
Thor Power Tool Co v Commissioner	439 US 522; 99 SCt 773; 58 L Ed 2d 785	United States Supreme Court	United States	16 Jan 1979	WorldLII		73
"Conformity of Tax and Financial Accounting"	(1975) 139 Journal of Accountancy 42	Journal of Accountancy	United States	circa 1975			1
"The Merit in Conformity of Tax to Financial Accounting"	(1972) 50 Taxes The Tax Magazine 131	Taxes: The Tax Magazine	United States	circa 1972	HeinOnline		1
"Accounting for Taxes, Finance and Regulatory Purposes – Are Variances Necessary?"	(1966) 22 Taxes The Tax Magazine 780	Taxes: The Tax Magazine	United States	circa 1966	HeinOnline		1
Lunney v FCT; Hayley v FCT	[1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII		335
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
Texas Co (Australasia) Ltd v FCT	[1940] HCA 9; (1940) 63 CLR 382; [1940] ALR 126; (1940) 5 ATD 298; (1940) 2 AITR 4	High Court of Australia	Australia - Commonwealth	8 Apr 1940	AustLII		199
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398
Amalgamated Zinc (De Bavay's) Ltd v FCT	[1935] HCA 81; (1935) 54 CLR 295; [1936] ALR 67; 3 ATD 288; 9 ALJR 342	High Court of Australia	Australia - Commonwealth	19 Dec 1935	AustLII		224
FCT v Munro	[1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339	High Court of Australia	Australia - Commonwealth	25 Aug 1926	AustLII		364
United States v Anderson	(1926) 299 US 422	United States Supreme Court	United States	circa 1926	Westlaw		1
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		237