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"Dissonance Between Fact and Law: the Example of Visual Artistic Practice and Income Tax Concessions for Peak Copyright"   flag 

[2021] VUWLawRw 29
Barrett, Jonathan
Victoria University of Wellingtion Law Review
New Zealand

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s13, s15AC
Copyright Act 1968 (Cth)
Income Tax Assessment Act 1997 (Cth) s1.7, s3.5, s40.520
Resale Royalty Right for Visual Artists Act 2009 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Statutory Interpretation: Mostly Common Sense?" (2016) 40 Melbourne University Law Review 626 Melbourne University Law Review Australia circa 2017 AustLII flag 9
v v Police [2015] NZHC 2284 High Court of New Zealand New Zealand circa 2015 NZLII flag 4
"A Few Observations on Copyright and Art" (2013) 5 (3) Landslide 48 Landslide United States circa 2013 flag 1
Making Sense of Fair Use (2011) 15 Lewis and Clark Law Review 715 Lewis and Clark Law Review United States circa 2011 HeinOnline / Westlaw flag 2
"Copyright and Its Categories of Original Works" (2010) 30 (2) Oxford Journal of Legal Studies 229 Oxford Journal of Legal Studies United Kingdom circa 2010 HeinOnline / LexisNexis flag 2
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2345
IceTV Pty Ltd v Nine Network Australia Pty Ltd [2009] HCA 14; (2009) 239 CLR 458; 254 ALR 386; 83 ALJR 585; [2009] AIPC 92-335; (2009) 80 IPR 451 High Court of Australia Australia - Commonwealth 22 Apr 2009 AustLII flag 144
"Is There Such a Thing as Postmodern Copyright?" (2009) 12 Tulane Journal of Technology and Intellectual Property 105 Tulane Journal of Technology and Intellectual Property United States circa 2009 HeinOnline / LexisNexis flag 1
International Finance Trust Co Ltd v New South Wales Crime Commission [2009] HCA 49; (2009) 240 CLR 319; (2009) 261 ALR 220; (2009) 74 ATR 332; (2009) 84 ALJR 31 High Court of Australia Australia - Commonwealth circa 2009 AustLII flag 414
(2008) 71 MLR 535 (2008) 71 MLR 535 Malaysia circa 2008 flag 1
Eastern Caribbean Flour Mills Ltd v Boyea VC [2007] CA 1 circa 2007 2
Henkel KGaA v Holdfast New Zealand Ltd [2006] NZSC 102; [2007] 1 NZLR 577; (2006) 70 IPR 624 Supreme Court of New Zealand New Zealand 30 Nov 2006 NZLII flag 51
"Copyright Reform in the Early Twentieth Century: the View from Australia" (2006) 27 (3) Journal of Legal History 239 Journal of Legal History United Kingdom circa 2006 flag 1
Bryson v Three Foot Six Ltd [2005] NZSC 34; [2005] 3 NZLR 721; [2005] ERNZ 372; (2005) 2 NZELR 135; (2005) 7 NZELC 97,866; (2005) 22 NZTC 19,242 Supreme Court of New Zealand New Zealand 16 Jun 2005 NZLII flag 624
Desktop Marketing Systems Pty Ltd v Telstra Corporation Ltd (2002) 119 FCR 491 Federal Court of Australia Australia circa 2002 Legal Online / Westlaw flag 41
"Authors' and Artists' Moral Rights: A Comparative Legal and Economic Analysis" (1997) 26 Journal of Legal Studies 95 Journal of Legal Studies United States circa 1997 HeinOnline / Westlaw flag 3
(1995) 58 MLR 1 (1995) 58 MLR 1 Malaysia circa 1995 flag 2
Bonz Group (Pty) Ltd v Cooke [1994] NZHC 1004; [1994] 3 NZLR 216; (1994) 6 TCLR 23 High Court of New Zealand New Zealand 8 Jul 1994 NZLII flag 59
Commissioner of Inland Revenue v Alcan New Zealand Ltd [1994] NZCA 213; [1994] 3 NZLR 439; (1994) 18 TRNZ 715 Court of Appeal of New Zealand New Zealand 31 May 1994 NZLII flag 56
47 Ca 1994 47 CA 1994 circa 1994 1
TNT Worldwide Express (NZ) Ltd v Cunningham [1993] NZCA 84; [1993] 3 NZLR 681; (1993) 15 NZTC 10,234; (1993) 4 NZELC 98,208; [1993] 1 ERNZ 695 Court of Appeal of New Zealand New Zealand circa 1993 NZLII flag 112
Corporate Affairs Commission (NSW) v Yuill [1991] HCA 28; (1991) 172 CLR 319; 100 ALR 609; (1991) 65 ALJR 500; (1991) 4 ACSR 624; 9 ACLC 843 High Court of Australia Australia - Commonwealth 27 Jun 1991 AustLII flag 249
Feist Publications, Inc v Rural Telephone Service Co 499 US 340; 111 SCt 1282; 113 L Ed 2; 113 L Ed 2d 358 United States Supreme Court United States 27 Mar 1991 WorldLII flag 267
George Hensher Ltd v Restawile Upholstery (Lanes) Ltd [1976] RPC 31 circa 1976 1
Mangin v Commissioner of Inland Revenue [1971] NZLR 591 New Zealand circa 1971 LexisNexis flag 41
Berne Convention for the Protection of Literary and Artistic Works (1971) 1161 UNTS 30 International circa 1971 flag 14
G v Commissioner of Inland Revenue [1961] NZLR 994 New Zealand circa 1961 LexisNexis flag 16
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 flag 305
Dawson v C of IR 2 TRNZ 375; (1978) 3 NZTC 61,252 New Zealand circa 1971 flag 4

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