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This paper considers the role of an appellate court and the modern approach to the construction of litigation. Topics covered include:
is tax litigation a lottery?
tax cases - complexity of tax legislation as well as other areas of law
the roles and processes of the Federal Court and High Court
precedent and the Tax Commissioner
interpreting a Tax Act - Literal vs Purposive interpretation
what the Courts should not do.
David Bloom QC FTIA was admitted as a Solicitor of the Supreme
Court of New South Wales in March 1972. He was called to the New
South Wales Bar in August 1975 and became one of Her Majesty’s
Counsel in 1987. David practices predominantly in the area of revenue
law in which he is considered one of the most pre-eminent jurists in
Australia. He is the most senior and experienced advocate in his field. 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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