In search of a purpose to our tax laws: can we trust the judiciary?
01 Jun 03 |
JOURNAL OF AUSTRALIAN TAXATION
Issue: Vol 6, issue 1
Pages: pp. 32-77
This article considers the possibility of the problem of tax avoidance being left to the judiciary in the form of an instruction to interpret the tax laws in such a way as to further the purpose of these laws. This is known as purposive interpretation.
This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.
Justin ia an Associate Professor, Law School, James Cook University, Cairns, Australia; Adjunct research fellow in Business Law and Taxation, Faculty of Business and Economics, Monash University, Australia.
- Current at
01 April 2016