Published on 17 Feb 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
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
Jennifer is a Barrister on the Victorian Bar practising principally in taxation law. Jennifer was appointed Senior Counsel in 2004.
Current at 9 November 2007 Current at 21 November 2007
Click here to expand/collapse more articles by Jennifer DAVIES.