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

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Publication date: 17 Feb 06

Source: NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

Abstract:

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:

Hon Justice Jennifer Davies
Justice Davies is a judge of the Supreme Court of Victoria having been appointed in March 2009. She practised as a barrister from 1983 until her appointment to the Bench. She specialised in taxation law and took silk in November 2004.
Current at 05 December 2011
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

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

Author(s):  Ashley KING,  George HITTI

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Taxation of financial arrangements

Author(s):  Neil WARD

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Capital raising and the debt/equity borderline

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Indirect taxes and insurance products

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Rationalisation of legacy life and funds products

Author(s):  Andrew MILLS

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Tax relevant products - current issues

Author(s):  Phillip COLE

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The tax effects of IFRS for banks

Author(s):  Richard BUCHANAN

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IFRS for insurers and fund managers

Author(s):  Grant PETERS

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Distributions of excess capital

Author(s):  Geoff GIRVAN

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Mergers and acquisitions in a post-consolidation world

Author(s):  Martin FRY

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International tax reforms affecting the funds management industry

Author(s):  Greg LAZARUS

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Developments impacting thin capitalisation for financial institutions

Author(s):  Jeff SHAW

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Transfer pricing - practical issues in the Asia Pacific region

Author(s):  Agnes LINGANE

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Managing tax risks in other jurisdictions arising from acquisitions

Author(s):  Neil BILLYARD

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Australian taxation aspects of investment in Asia

Author(s):  Tony CLEMENS

Materials from this session:


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