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Justice Graham Hill and Part IVA

Published on 01 Jun 13 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

A reflection on the main decisions of Justice Hill on Part IVA is instructive in identifying how the Part might be appropriately interpreted. Unfortunately, as his Honour identified in his final comments on Part IVA, its application may have been extended beyond that thought to be its original ambit. His legacy on Part IVA may be the need for a rethink in our approach to identifying unacceptable tax avoidance.

Author profile:

Justin DABNER
Justin graduated from the University of Tasmania in 1984 with honours in Law and Commerce. In 1990 he took up a position as the National Tax Director for Deloitte Touche Tohmatsu in Melbourne and later Ernst and Young in Sydney. A holiday in Cairns turned into a life changing event when the opportunity arose to move to assist in establishing a Law school at the Cairns campus. Justin’s primary tax law interests are in international comparative work having previously been seconded to the Tax Policy Institute at Kansai University in Osaka and just having returned from projects in Dubai and New Zealand. During the last few years he has also been working on a collaborative project examining emerging issues in the relationship between tax administrators and tax practitioners.
Current at 17 May 2008 Current at 05 August 2008 Click here to expand/collapse more articles by Justin DABNER.
 

 

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