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Interpreting and applying the tax regime in public - a legal perspective paper


This paper explores interpretation of legislation in practice including:

  • unclear definitions
  • inappropriate outcomes
  • application of Part IVA where transactions are modified to fall within specific provisions
  • Interpretation (general and Part IVA), self assessing discretions, promoter legislation, role of policy, explanatory materials

Author profile

The Hon. Justice Jennifer Davies
The Hon. Justice Jennifer Davies was appointed to the Federal Court of Australia in July 2013 and is the national coordinating judge of the Taxation Practice Area. Prior to her appointment, she was a Judge of the Supreme Court of Victoria in the Trial Division. Justice Davies graduated from Monash University with a Bachelor of Jurisprudence and Bachelor of Laws in 1978 and was admitted as a barrister and solicitor to the Supreme Court of Victoria in 1980. She was appointed Senior Counsel for Victoria in 2004, and while at the Bar, Justice Davies practised in corporations, revenue, commercial and administrative law. She is a former President of the Tax Bar Association and Chair of the Ethics Committee of the Victorian Bar. Justice Davies is a Senior Fellow at the University of Melbourne lecturing in postgraduate courses and is on the board of the International Association of Tax Judges. - Current at 31 October 2019
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This was presented at 2006 Financial Services Taxation Conference: From every angle .

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Individual sessions

Interpreting and applying the tax regime in practice - a legal perspective

Author(s):  Jennifer DAVIES

Materials from this session:

Interpreting and applying the tax regime in practice - an ATO perspective

Author(s):  Ashley KING,  George HITTI

Materials from this session:

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