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.
John W Fickling, CTA, is a barrister at the Western Australian Bar, specialising in taxation law and taxation law matters also involving contractual, corporations, constitutional and administrative law issues. John appears in matters both for and against the Australian Taxation Office and Office of State Revenue, provides taxation law advice, drafts correspondence and submissions and negotiates settlements for and against the revenue authorities. John has practised in taxation law for 14 years, four of which were spent in London providing time-sensitive and commercially driven taxation advice to US and European global investment banks on cross-border acquisitions, financing, restructures and capital raisings. John holds a Master of Laws with first class honours, in corporate and international taxation law and has presented at seminars on cross-border tax structuring in Australia, London and NY.
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16 June 2014