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The Legal Nature of a Conclusion; Finding of fact v's Decision of law: some comments on Mochkin

Published on 01 Apr 03 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Tax lawyers may be tantalized by unusual things. One of them may be the legal nature of the statutory conclusion of dominant purpose contemplated by s 177D as dealt with by the Full Federal Court in FCT v Mochkin [2002] FCAFC 15.

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Tony PAGONE QC
Justice Tony Pagone was appointed as a Judge of the Supreme Court of Victoria in May of this year, having previously held a position at the Court in 2001-2002. Prior to his recent appointment he was a Queens Counsel at the Victorian Bar, specialising in taxation law and also practising widely in commercial law. He held the position of Special Counsel to the Australian Taxation Office and was the President of the Tax Bar Association.
Current at 9 October 2008 Current at 03 November 2008 Click here to expand/collapse more articles by Tony PAGONE QC.
 

 

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