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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
Tony has returned to practice as a barrister, after retiring from the Federal Court of Australia where he had been the national co-ordinating judge of the Taxation National Practice Area. Before his appointment to the Federal Court 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. He practised widely in taxation law, commercial law, administrative law, constitution law, public and human rights law during his career at the Bar. He was also Special Counsel to the Australian Taxation Office between 2002 and 2004. He is a professorial fellow of the Melbourne Law School and lectures in several post-graduate courses at the Melbourne Law School and from time to time in the Law Faculty at Monash University. He was the President of the International Association of Judges from October 2018 to September 2021 and had been on the board of the International Association of Tax Judges. - Current at 17 November 2021
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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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Bring it on

Author(s):  Terry MURPHY

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