Published on 01 Apr 12
by "THE TAX SPECIALIST" JOURNAL ARTICLE
Litigation is a costly exercise, and a process of final resort, in which skill, knowledge and rules all play a significant part. Tax litigation is no exception. In this article, the author examines recent trends in tax litigation and, in particular, cases on Pt IVA (the general anti-avoidance provision) of the Income Tax Assessment Act 1936 (Cth).
The article deals with the importance of facts in tax cases, and then explains the different roles of the different courts in tax litigation, with a special focus on the role of appellate courts. The author then considers the publicly-expressed attitude of the Commissioner of Taxation to court decisions in tax cases which he considers to be wrong, and the Commissioner’s current response to recent losses in Pt IVA cases. The article then examines current trends in statutory interpretation, as applied to tax statutes, and concludes with a detailed examination of recent Pt IVA cases.
David is a Barrister at Seven Wentworth. He
was admitted as a Solicitor of the Supreme Court of New South
Wales in March 1972, was called to the New South Wales Bar in
August 1975 and became one of Her Majesty’s Counsel in 1987.
David is a member of the New York State Bar and the Bar of
England and Wales. Over a career that spans more than 30 years,
David has appeared in some of the most important landmark cases
in taxation law, as well as public law generally. David practises in
all superior court jurisdictions and maintains chambers in both
Sydney and Melbourne.
- Current at
30 September 2011