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Interpreting and applying the tax regime in public - a legal perspective paper

Published on 17 Feb 06 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper explores interpretation of legislation in practice including:

  • unclear definitions
  • inappropriate outcomes
  • application of Part IVA where transactions are modified to fall within specific provisions
  • Interpretation (general and Part IVA), self assessing discretions, promoter legislation, role of policy, explanatory materials

Author profile:

Jennifer DAVIES
Jennifer is a Barrister on the Victorian Bar practising principally in taxation law. Jennifer was appointed Senior Counsel in 2004.
Current at 9 November 2007
Click here to expand/collapse more articles by Jennifer DAVIES.
 

This was presented at 2006 Financial Services Taxation Conference: From every angle .

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Individual sessions

Interpreting and applying the tax regime in practice - a legal perspective

Author(s):  Jennifer DAVIES

Materials from this session:

Interpreting and applying the tax regime in practice - an ATO perspective

Author(s):  Ashley KING,  George HITTI

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