Miscellaneous 2006

Interpreting and applying the tax regime in public - a legal perspective

Source: National

Published Date: 17 Feb 2006

 

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This paper explores interpretation of legislation in practice including:

  • unclear definitions
  • inappropriate outcomes
  • application of Part IVA where transactions are modified to fall within specific provisions
  • Interpretation (general and Part IVA), self assessing discretions, promoter legislation, role of policy, explanatory materials

Details

  • Published By: Jennifer Davies
  • Published On:17 Feb 2006
  • Took place at:Hyatt Regency, Sanctuary Cove

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 2006

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