Australian Law/Tax avoidance

TODO: Flesh out skeleton

History of tax avoidance
See the book Boucher, 'Blatant, artificial and contrived: Tax schemes of the 70s and 80s' (2010).

Part IVA (1981-)
Counterparts to Part IVA with similar, but not identical, provisions exist in relation to taxes other than income tax, e.g.:
 * A New Tax System (Goods and Services Tax) Act 1999 (Cth), Div 165
 * Fringe Benefits Tax Assessment Act 1986 (Cth), s 67

Major tax avoidance cases
This section describes (or links to descriptions of) court cases where anti-avoidance provisions were argued, discussing them in terms of what flaws or issues in the substantive tax legislation were being exploited.

(TODO)


 * DFCT v Purcell (1921) 29 CLR 464
 * Davis v FCT 89 ATC 4377
 * FCT v Westraders (1980) 144 CLR 55
 * Investment & Merchant Finance Corp Ltd v FCT (1971) 125 CLR 249
 * Slutzkin v FCT (1977) 140 CLR 314
 * Brambles Holdings v FCT (1977) 138 CLR 467
 * WP Keighery Pty Ltd v FCT (1957) 100 CLR 66
 * Mullens (1976) 135 CLR 290
 * Cridland (1977) 140 CLR 330
 * FCT v Gulland (1985) 160 CLR 55
 * FCT v Kareena Hospital Pty Ltd (1979) 10 ATR 525
 * Bayly v FCT (1977) 7 ATR 215
 * Jones v FCT (1977) 7 ATR 229
 * Curran v FCT (____) 131 CLR 409
 * John v FCT (1989) 20 ATR 1
 * IRC v Duke of Westminster - not an Australian case, but often cited in discussions of tax avoidance in Australia, so useful to analyse by the same methods as the Australian cases
 * Richard Walter v FCT (1995) 31 ATR 95
 * Newton v FCT (1958) 98 CLR 1
 * Case W58 (1989) 89 ATC 538
 * Howland-Rose v FCT [2002] FCA 246 (the 'Budplan' case)
 * FCT v Peabody
 * FCT v Spotless Services Ltd
 * Eastern Nitrogen v FCT
 * FCT v Hart
 * FCT v Consolidated Press