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

Member Price: $57.00

Non Member Price: $75.00

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.

Purchase all materials from this event

Get a 20% discount when you buy all the items from this event. To purchase individual items from this event, please see below.

Purchase individual materials from this event:

Interpreting and applying the tax regime in practice - a legal perspective
Author(s):  Jennifer DAVIES

Material from this session:


Interpreting and applying the tax regime in practice - an ATO perspective
Author(s):  Ashley KING,  George HITTI


Taxation of financial arrangements
Author(s):  Neil WARD


Capital raising and the debt/equity borderline
Author(s):  Tony FROST


Indirect taxes and insurance products
Author(s):  Sonia SPIROPOULOS


Capital protected products
Author(s):  Jason KING

Material from this session:


Rationalisation of legacy life and funds products
Author(s):  Andrew MILLS


Tax relevant products - current issues
Author(s):  Phillip COLE


The tax effects of IFRS for banks
Author(s):  Richard BUCHANAN


IFRS for insurers and fund managers
Author(s):  Grant PETERS


Distributions of excess capital
Author(s):  Geoff GIRVAN

Material from this session:


Mergers and acquisitions in a post-consolidation world
Author(s):  Martin FRY


International tax reforms affecting the funds management industry
Author(s):  Greg LAZARUS


Developments impacting thin capitalisation for financial institutions
Author(s):  Jeff SHAW


Transfer pricing - practical issues in the Asia Pacific region
Author(s):  Agnes LINGANE


Managing tax risks in other jurisdictions arising from acquisitions
Author(s):  Neil BILLYARD


Australian taxation aspects of investment in Asia
Author(s):  Tony CLEMENS


Copyright Statement

 

Print Email
SHARE THIS