Published on 01 Feb 99
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The ITAA 1997 took effect from 1 June 1998 (the CGT provisions from 1 July 1998). Questions of the Acts 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 inter-pretative issues of a novel kind. In this paper Hon. Justice K. E. Lindgren considers some of the the issues and aspects of the application of the Acts Interpretation Act 1901 (Cth) to the new Act.