Published on 14 Nov 13
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
The task of interpreting the Tax Acts is not getting any easier. Many measures, particularly in the corporate tax space, are obscure and the underlying purpose is not always obvious. In this context, understanding the rules of statutory interpretation is vital. This presentation reflects on how the process of statutory interpretation has been approached in a number of recent cases and also touch on some older cases.
Current at 07 January 2014