Part IVA: Another Perspective

More by Justice D Graham HILL

• To interpret or translate? The judicial role for GST cases. - 01-December-2005
• Countering avoidance on stamp duty paper - 29-July-2005
• The incremental expansion of Part IVA - 01-July-2005
• The incremental expansion of Part IVA paper - 07-May-2005
• Role of Courts in Interpreting Double Taxation Agreements - 26-February-2004
• Some thoughts on the principles applicable to the interpretation of the GST - 01-June-2003
• Part IVA and the Tax Adviser seminar paper - 27-March-2003
• Interpretation of the GST legislation - 17-October-2002
• GST - an income tax to be interpreted by reference to income tax principles or just another consumption tax - 01-July-2002
• The True Nature of a Member's Interest in a superannuation Fund - 01-January-2002
• How is tax to be understood by the courts - 01-June-2001
• How is Tax to be Understood by the Courts - 04-May-2001
• Goods and services tax: flagging for the courts the problems of the GST - 01-June-2000
• Where are the courts taking the cases? - 09-September-1999
• GST anti-avoidance - Division 165 - 01-September-1999
• The judiciary and its role in the tax reform process - 01-March-1999
• A judicial perspective on tax law reform - 01-September-1998
• The Inaugural Monty Orr Memorial Lecture - 30-May-1998
• Stamp duty: a brief historical overview - 01-March-1998
• Landmark Decisions of the Last Decade - 11-September-1997
• In focus: Barwick's legend - 01-September-1997
• Barwick C J : "The taxpayer's friend"? - 01-August-1997
• Expert evidence and tax law - 22-May-1997
• Do judges make tax law? paper - 18-October-1996
• Tax and Accounting - 01-August-1996
• Taxpayers' rights and the courts - 21-March-1996
• Constitutional Power & Extraterritorial Enforcement - 01-January-1996
• What do we expect from judges in tax cases ? - 01-December-1995
• Capital punishment : 1985 revisited - 01-September-1995
• Income and capital : have the goal posts been moved? - 01-September-1995
• Income and capital : have the goal posts been moved ? - 01-August-1995
• Great expectations - 01-July-1995
• On golden pond - what do we expect from judges in tax cases - 17-May-1995
• Recent Taxation Cases: Fiscal Year 1993-1994 - 01-August-1994
• Matters before the court - 01-January-1994
• Sales tax: the simplified system explained. Part 2: critical concepts - 01-December-1993
• Sales tax: the simplified tax system explained - 01-November-1993
• The Courts: what direction are they heading? - 01-January-1993
• A roll of the dice - recent judicial developments - 01-January-1992
• The elusive boundaries of capital and income - 01-January-1991
• An introduction to sales tax - 01-June-1990
• Some conceptual issues in the taxation of capital gains in Australia - 01-April-1988
• A pre-bicentennial reminder of our heritage. Commissioner of Taxation v the Myer Emporium Ltd - 01-July-1987
• Trusts, partnerships and capital gains tax - 01-June-1987
• Commissioner of Taxation v Galland: anatomy of a saga - 01-March-1987
• The application of capital gains tax to trusts - 01-August-1986
• Summary of the provisions related to negative gearing - 01-May-1986
• A new interpretation of s260 and its implications for Part IVA - 01-January-1986
• The dangers of advising on revenue matters - 01-January-1986
• Ethics of tax practice - 01-January-1986
• In the beginning - the first ten years - 01-July-1985
• The role of the media in changing attitudes to tax avoidance - 01-January-1985
• Corporate tax v imputation| Fringe benefits, entertainment, etc - 01-January-1985
• The role and responsibility of the tax practitioner - 01-September-1984
• Weapons against tax avoidance - 01-January-1984
• Present entitlement and trust accounting - 01-May-1983
• The role and responsibility of the tax practitioner - 01-January-1983
• Section 51(1) - new directions? - 01-December-1981
• Objections to income tax assessments - 01-August-1981
• The Crimes (Taxation Offences) Act - a critical analysis - 01-April-1981
• Farrar v Commissioner of Stamp Duties - 01-December-1980
• Trusts to take effect after death - can they be implied? - 01-November-1980
• Successive life interests - 01-September-1980
• Some problems of application of Sections 36 and 36A - 01-August-1980
• Jurisdiction and enforcement of State and Federal revenue legislation - 01-June-1980
• The basis for and application of apportionment under Section 51 - 01-May-1980
• Problems in discretionary trusts. Comments - 01-May-1980
• The decision of the High Court in Cliffs International Inc v FCT and beyond - 01-April-1980
• Effect on tax planning of recent case law - 01-January-1980
• Alienation of assets - 01-January-1980
• The art of giving - 01-January-1980
• Post operative problems in continuing shareholder tax loss companies - 01-January-1980
• Income from a business (Part I) - 01-January-1980