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Muffled echoes of old arguments and Part IVA paper

Published on 11 Aug 11 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • conclusion about dominant purpose
  • alternative postulates
  • dichotomy between rational commercial decisions and tax planning
  • the predication test
  • objective purpose
  • tax benefit
  • advising.

Author profile

Justice Gaetano Pagone
The Hon. Tony Pagone was appointed to the Federal Court of Australia in June 2013. Prior to this appointment, he was a judge of the Trial Division and had been the judge in charge of the Commercial Court of the Supreme Court of Victoria. Justice Pagone graduated from Monash University in 1979 with a Bachelor of Laws and from Cambridge University with a Master of Laws (First Class Hons) in 1983. He was admitted as a practitioner in 1980 and signed the roll of counsel in 1985. Justice Pagone was appointed Queen’s Counsel for Victoria in 1996. During his career at the Bar, Justice Pagone practised widely in taxation law, commercial law, administrative law, constitution law, public and human rights law. He was also a part-time member of the Administrative Appeals Tribunal and Special Counsel to the Australian Taxation Office. In 2014, he obtained an LLD from the University of Melbourne for his contribution to scholarship in the field of anti-tax avoidance. He teaches regularly in tax in the University of Melbourne graduate program. - Current at 22 May 2017
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This was presented at 44th Western Australian State Convention .

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Muffled echoes of old arguments and Part IVA

Author(s):  Tony PAGONE QC

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