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The status of tax privative clauses: Expanding judicial review?

Published on 01 Jun 04 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The High Court has recently reviewed the application of the Hickman principle in the interpretation of privative clauses. This article examines whether this may lead to a change in applying the privative clauses in taxation legislation.

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Rodney FISHER
Rodney is Associate Professor, Faculty of Law, UTS Current at 14 December 2012 Click here to expand/collapse more articles by Rodney FISHER.
 

 

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