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In search of a purpose to our tax laws: can we trust the judiciary?

Publication date: 01 Jun 03 | Source: JOURNAL OF AUSTRALIAN TAXATION

Issue: Vol 6, issue 1

Pages: pp. 32-77

Abstract:
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.

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Author profile

Dr Justin Dabner CTA
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
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