| Journal Call no. | K8.O68 |
|---|---|
| Author | Halkyard, Andrew. |
| Article Title | Anti-avoidance provision has teeth : the Australian equivalent of section 61A has been given new force by a recent High Court decision which re-examines the 'dominant purpose' test / Andrew Halkyard. |
| Is Part Of | Hong Kong lawyer ; May 1997, p.14. |