Published on 17 Feb 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper explores interpretation of legislation in practice including:
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
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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