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



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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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
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Capital raising and the debt/equity borderline
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IFRS for insurers and fund managers
Author(s):  Grant PETERS

Distributions of excess capital
Author(s):  Geoff GIRVAN

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Mergers and acquisitions in a post-consolidation world
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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

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