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Part IVA: Another Perspective
Published on 24 May 02 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
Justice Hill's discussion paper deals with the interpretation and application of Part IVA, with particular reference to fore fact scenarios which demonsrate both the method of analysis which the various court decisions to date suggest and the diffculties which arise when the adviser has to apply them.
Author profile
Justice Graham Hill
Graham was a Judge of the Federal Court of Australia from 1989 until his death in 2005. He was at various stages of his career a solicitor, barrister and Queens Counsel. Graham served as President of the Taxation Institute in 1985. As a solicitor and then as a barrister, two of Graham's many areas of expertise (in addition to income tax) were stamp duty and sales tax. He was the author of the leading text on New South Wales stamp duty. More recently, he took a keen interest in GST. For over 35 years, he taught in the Masters program conducted by the University of Sydney Law School. He was very proud of the fact that he was Australia's longest serving tax teacher. Justice Hill authored many books and was a regular keynote speaker for the Tax Institute. - Current at 24 August 2005
This was presented at Consolidate your Knowledge - 36th Annual WA Convention .
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Part IVA: Another Perspective
Author(s): Justice D Graham HILLMaterials from this session:
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