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Along the road to Damascus: a framework for interpretating the tax law

Publication date: 01 Nov 00 | Source: JOURNAL OF AUSTRALIAN TAXATION

Issue: Vol 3, issue 6

Pages: pp.384-391

Abstract:
This article explores the hypothesis that it is a proper judicial function to develop a coherent body of law that tries to reflect the underlying policy of relevant legislative provisions. The article promotes a purposive approach to statutory interpretation which facilitates the taking into account of 'consideration of logic, common-sense and policy', but recognises that there are limits.

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Author profile

Michael D'Ascenzo
Michael was appointed to the Foreign Investment Review Board with effect from 2 January 2013. Michael is recognised internationally for his leadership and expertise in taxation, administration, governance and policy. Michael was Commissioner of Taxation from January 2006 to December 2012, where he championed corporate values that put taxpayers and the community at the centre of ATO thinking. In January 2010, he was appointed an Officer of the Order of Australia for service to public administration, and in 2012 he was awarded the Chartered Accountants’ Federal Government Leader of the Year. Michael is currently also a non-executive director of Australia Post and a member of the Clean Energy Regulator, as well as an adjunct professor at UNSW and a professorial fellow at the University of Melbourne. - Current at 21 March 2017
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