Miscellaneous 2001

How is Tax to be Understood by the Courts

Source: South Australia

Published Date: 4 May 2001

 

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This paper assesses whether there really is a significant and linear change in judicial attitudes to tax law interpretation. Secondly, it analyses just how the courts go about the task of interpreting a taxation law, at least at an appellate level.

Details

  • Published On:4 May 2001
  • Took place at:Paradise Wirrina Cove Resort, South Australia

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2001

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