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The litigation lottery paper

Published on 09 Oct 08

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.

Author profile:

Author Photo - David BLOOM
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 Current at 31 August 2010 Click here to expand/collapse more articles by David BLOOM.


This was presented at 2008 Victorian State Convention .

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Individual sessions

The litigation lottery

Author(s):  David BLOOM

Materials from this session:

Mergers, acquisitions and restructures

Author(s):  Toby EGGLESTON

Materials from this session:

Latest tax updates

Author(s):  Michael CLOUGH,  Jerome TSE

Materials from this session:

Stealing the gold – Project Wickenby

Author(s):  Jennifer BATROUNEY

Materials from this session:

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