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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:

AH (Tony) SLATER
Tony has been in practice at the Bar since 1981 and took silk in 1992. Before coming to the Bar, he practiced first as a Solicitor and then as a Chartered Accountant. His principle area of practice is revenue law. Extensive experience in advising and appearing for both revenue authorities and taxpayers allows him to review issues with an appreciation of the approach and arguments likely to be adopted by both sides to any dispute.
Current at 11 April 2007
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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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