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Published on 11 Aug 11
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
conclusion about dominant purpose
dichotomy between rational commercial decisions and tax planning
the predication test
Justice Tony Pagone was appointed as a Judge of the Supreme Court
of Victoria in May of this year, having previously held a position at the
Court in 2001-2002. Prior to his recent appointment he was a Queens
Counsel at the Victorian Bar, specialising in taxation law and also
practising widely in commercial law. He held the position of Special
Counsel to the Australian Taxation Office and was the President of the
Tax Bar Association.
Current at 9 October 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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