Source: The Tax Specialist Journal Article
Published Date: 1 Apr 2012
Litigation is a costly exercise, and a process of final resort, in which skill, knowledge and rules all play a significant part. Tax litigation is no exception. In this article, the author examines recent trends in tax litigation and, in particular, cases on Pt IVA (the general anti-avoidance provision) of the Income Tax Assessment Act 1936 (Cth).
The article deals with the importance of facts in tax cases, and then explains the different roles of the different courts in tax litigation, with a special focus on the role of appellate courts. The author then considers the publicly-expressed attitude of the Commissioner of Taxation to court decisions in tax cases which he considers to be wrong, and the Commissioner’s current response to recent losses in Pt IVA cases. The article then examines current trends in statutory interpretation, as applied to tax statutes, and concludes with a detailed examination of recent Pt IVA cases.
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