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Muffled echoes of old arguments and Part IVA paper


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
Justice 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 of the Supreme Court of Victoria and had been the judge in charge of the Commercial Court of that court. Justice Pagone graduated from Monash University in 1979 with a Bachelor of Laws and from Cambridge University with a Master of Laws in 1983. In 2014, he was awarded an LLD from the University of Melbourne for his research and published work on avoidance provisions. He was admitted as a legal practitioner in 1980, signed the roll of counsel in 1985, and was appointed Queen™fs 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 Special Counsel to the ATO between 2002 and 2004. He is a professorial fellow of the Melbourne Law School and lectures in several postgraduate courses at the Melbourne Law School and from time to time in the Law Faculty at Monash University. Justice Pagone is a vice-president of the International Association of Judges and a director of the Board of the International Association of Tax Judges. Current at 19 October 2016 Click here to expand/collapse more articles by Tony PAGONE QC.

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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Bring it on

Author(s):  Terry MURPHY

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