Published on 01 Nov 11
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The recent decision of the Victorian Court of Appeal in Lend Lease Funds Management underscores the critical importance to the outcome of revenue law cases of their particular factual context. Interestingly, it also raises the issue of the appropriate approach to be taken to the interpretation of exemptions in revenue laws and highlights a troublesome area in the determination of dutiable value.
This article examines the decision and considers these aspects.
David is a Barrister with Victorian Bar. He practises in taxation, constitutional and administrative law. David is also a sessional tutor in Taxation Law at the Melbourne
Law School at The University of Melbourne. Current at 14 November 2011
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