House of Representatives
Tax Laws Amendment (Transfer of Provisions) Bill 2010
Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MPJoint Committee of Public Accounts, Report No. 326, An Assessment of Tax, p. 84.
Tax Reform: Not a New Tax, A New Tax System, August 1998, p. 149.
These can be found on the ATO's website: www.ato.gov.au
Federal Commissioner of Taxation v Futuris Corp Ltd [2008] HCA 32 and Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd & Ors [2008] HCA 41.
Deputy Commissioner of Taxation v Meredith [2007] NSWCA 354.
Deputy Commissioner of Taxation v Dick [2007] NSWCA 190.
Review of Business Taxation, A Platform for Consultation, Vol II, February 1999, p. 557.
Review of Business Taxation, A Tax System Redesigned, July 1999, Recommendation 15.1(iii), p. 517.
Explanatory memorandum to the New Business Tax System (Consolidation) Bill (No. 1) 2002, paragraph 13.2.