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 CTA
David is a Barrister at Seven Wentworth. He
was admitted as a Solicitor of the Supreme Court of New South
Wales in March 1972, was called to the New South Wales Bar in
August 1975 and became one of Her Majesty’s Counsel in 1987.
David is a member of the New York State Bar and the Bar of
England and Wales. Over a career that spans more than 30 years,
David has appeared in some of the most important landmark cases
in taxation law, as well as public law generally. David practises in
all superior court jurisdictions and maintains chambers in both
Sydney and Melbourne. Current at 30 September 2011
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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