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The emerging High Court jurisprudence on Part IVA


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.

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Prof Graeme Cooper CTA
Prof Graeme Cooper, CTA, is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former New South Wales State Council Chairman of The Tax Institute and currently a member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank and International Monetary Fund. He was admitted to legal practice in New South Wales (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 07 September 2017
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