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The role of the High Court in tax cases: a review of recent cases paper

Published on 07 Jul 05 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers recent observations of the High Court:

  • Stone: 'The business of sport'
  • Linter: Beneficial shareholding in liquidation
  • Dick Smith Electronics: New elements of consideration
  • Hart: Part IVA, the Commissioner's weapon of first resort!!

Author profile:

Author Photo - John De Wijn QC CTA - Life
John De Wijn QC CTA - Life
John de Wijn, graduated from Monash University in 1974 with a Bachelor of Jurisprudence and a Bachelor of Law (Hons). In 1978, he obtained a Master of Philosophy from the University of Southampton having completed a thesis on international tax. After practising as a solicitor for about nine years, John came to the Vic Bar in 1984 and took silk in 1997. He has practised predominantly in revenue law. Current at 01 July 2015 Click here to expand/collapse more articles by John W DE WIJN.
 

This was presented at 34TH QUEENSLAND STATE CONVENTION: CHARTING THE COURSE.

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The role of the High Court in tax cases: a review of recent cases

Author(s):  John W DE WIJN

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