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.
Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences.
- Current at
15 September 2017