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Keynote speech: Statuatory interpretation in a tax context presentaiton

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.

Author profile:

John Fickling
Current at 07 January 2014
 

 

This was presented at Corporate Tax Conference .

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Individual sessions

Keynote speech: Statuatory interpretation in a tax context

Author(s):  John Fickling

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How to deal with the ATO/Managing tax disputes

Author(s):  Richard McBRIDE

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Tips for managing tax disputes

Author(s):  Jonathon LEEK

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Alternative dispute resolutions

Author(s):  Niv TADMORE

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