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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

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 30 March 2017
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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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