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

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

Author profile

Hon Justice Jennifer Davies
The Hon Justice Jennifer Davies was appointed to the Federal Court of Australia in July 2013. 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 practiced in corporations, revenue, commercial and administrative law. She is a former President of the Tax Bar Association, Chair of the Ethics Committee of the Victorian Bar. Justice Davies is a Senior Fellow at University of Melbourne lecturing in post graduate courses. - Current at 16 June 2017
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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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