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

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.

Author profile:

K. E. LINDGREN

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