Published on 01 Jun 06
by "THE TAX SPECIALIST" JOURNAL ARTICLE
This article analyses the emerging interpretation of Part IVA at the hands of the High Court. It asks how much of the conjecture and inference that is an inevitable element of Part IVA has been resolved in the four cases delivered to date – Peabody, Spotless Services, Consolidated Press and Hart? Clearly, we have not heard the last word on the interpretation of Part IVA but the last 25 years have resolved some interpretational issues.
Graeme S COOPER
Graeme is Professor of Taxation Law at the University of Sydney and Chairman of the NSW
Technical Committee. He has worked as a consultant to the ATO, Treasury, Board of Taxation, OECD, World Bank and IMF. He is a frequent speaker at Taxation Institute events and has written many articles in Australian and overseas
journals. He was admitted to legal practice in NSW (1980) and Victoria (1999) and practised commercial law and tax in Sydney before entering teaching. He has taught tax in Law Schools in Australia, Europe and the United States, and
holds degrees from the University of Sydney, University of Illinois and Columbia University, New York.
Current at 12 March 2008 Current at 03 April 2008
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