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"The Tax And Accounting Interface"   flag 

[2005] JlATaxTA 2
D'ascenzo, Michael; England, Andrew
Journal of the Australian Tax Teachers Association
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s2.40, s70.5
New Business Tax System (Capital Allowances Act) 1999 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Taxation update: anti-avoidance provisions" (2002) 31 Australian Tax Review 241 Australian Tax Review Australia circa 2002 Legal Online / Informit flag 1
"Using GAAP Instead of Tax Accounting is a Bad Idea" (1999) 83 (3) Tax Notes 425 Tax Notes United States circa 1999 flag 1
Taxation, Federal Commissioner of v Orica Ltd [1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66 High Court of Australia Australia - Commonwealth 12 May 1998 AustLII flag 87
"Swinging Pendulum: Judicial Trends in the Interpretation of Revenue Statutes, The" (1996) 19 University of New South Wales Law Journal 162 University of New South Wales Law Journal Australia circa 1996 AustLII flag 7
"Looking Forward into the Past: Financial Innovation and the Basic Limits of Income Tax" (1995) 43 (5) Canadian Tax Journal 1147 Canadian Tax Journal Canada circa 1995 flag 2
Coles Myer Finance Ltd v FCT [1993] HCA 29; (1993) 176 CLR 640; (1992-93) 112 ALR 322; (1993) 25 ATR 95; 67 ALJR 463; (1993) 93 ATC 4,214 High Court of Australia Australia - Commonwealth 19 May 1993 AustLII flag 180
"Future Directions in Australian Law" (1987) 13 Monash University Law Review 149 Monash University Law Review Australia circa 1987 AustLII flag 45
"Tax Accounting: The Relationship of Clear Reflection of Income to Generally Accepted Accounting Principles" (1983) 47 Albany Law Review 345 Albany Law Review United States circa 1983 HeinOnline / LexisNexis flag 1
Nilsen Development Laboratories Pty Ltd v FCT [1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97 High Court of Australia Australia - Commonwealth circa 1981 AustLII flag 155
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 flag 73
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 178
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 245
Hough v Ah Sam [1912] HCA 78; 138 CLR 210; 52 ALJR 367 High Court of Australia Australia - Commonwealth 8 Nov 1912 AustLII flag 121
1 Aitr 416 1 AITR 416 Australia circa 1938 flag 2

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