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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:

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

Materials from this session:

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

Author(s):  Ashley KING,  George HITTI

Materials from this session:
















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