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Income Tax Assessment Act 1997: confronting the courts with novel issues


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.

Author profile:

Hon Justice Kevin Lindgren
Dr Lindgren was a judge of the Federal Court of Australia for some 16 years. He was appointed in 1994 and retired in 2010 upon reaching the mandatory retirement age for federal judges under the Constitution. Dr Lindgren practised as a solicitor from 1962 to1969, was an academic at the University of Newcastle from 1969 to 1984, and practised as a barrister in Sydney from 1984 to 1994, having taken silk in 1991. While a judge, he was President of the Copyright Tribunal of Australia from 2000 to 2007. Since retiring, Dr Lindgren has been engaged in a busy mediation and arbitration practice, as well as in numerous writing and other law-related activities. Relevantly to this forum, he is also a member of the ATO’s GAAR Panel in Sydney. Current at 02 June 2015 Click here to expand/collapse more articles by K. E. LINDGREN.
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