Published on 01 Feb 99
by "THE TAX SPECIALIST" JOURNAL ARTICLE
The ITAA 1997 took effect from 1 June 1998 (CGT from 1 July). Questions of the Act's proper construction have already arisen and will be first litigated following objection decisions in respect of the 1997-1998 tax year. The Act has generated some controversy. It will throw up interpretive issues of a novel kind. In this paper the author, considers some of the issues and aspects of the application of the Acts Interpretation Act (1901) to the new Act.
K. E. LINDGREN
Current at 09 October 2009
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