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The Income Tax Assessment Acts: Statutes in senescence paper

Published on 18 Mar 15 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the relationship between common law and statute law
  • legislating the impossible
  • the general law context of fiscal statutes
  • interpretation of tax statutes
  • the reach of deeming provisions
  • deeming provisions in the Assessment Acts
  • obscurity of language in the Assessment Acts
  • assumptions in the language of the Assessment Acts.

Author profile:

Author Photo - Anthony Slater CTA
Anthony Slater CTA
Tony has practised in revenue law, and has been a member of The Tax Institute and a speaker at its conventions, since the early 1970s. He has grappled with the capital/revenue distinction both before and after the introduction of CGT, and appeared for both taxpayers and the Commissioner in cases where the distinction was in issue. He does not think it has been abolished. Current at 19 March 2015 Click here to expand/collapse more articles by AH (Tony) SLATER.
 

This was presented at 30th National Convention.

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The Income Tax Assessment Acts: Statutes in senescence

Author(s):  AH (Tony) SLATER

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