Published on 26 May 16
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- Division 6C
- principles of statutory construction
- legislative history
- ATO view
- negative Control and s 102N(1)(b)
- Where to from here?
Terry has focused on advising and appearing for taxpayer and revenue authorities in the Federal Court and High Court and in alternative dispute resolution for over 30 years. He was appointed to be the Special Counsel to the Australian Taxation Office from 2008 to 2010, is a member of Taxation Subcommittee of the Law Council, Chair of the Tax Group Advisory Board, and a Senior Fellow of the University of Melbourne Law School.
- Current at
05 November 2019
Dr Julianne Jaques, CTA, is a barrister specialising in taxation law. She has particular expertise in disputes involving complex commercial transactions and was counsel for the Commissioner in the Bywater matter in the High Court concerning corporate residency. Prior to coming to the Bar, Julianne spent 10 years in private practice with a major law firm and a major accounting firm. She is a Chartered Tax Adviser and a Chartered Accountant, and her doctoral thesis at the University of Melbourne was on the taxation of corporates. Julianne is a member of the Tax Practitioners Board and the Board of Taxation. In March 2020, Julianne was awarded Chartered Tax Adviser of the Year
- Current at
16 December 2020