Source: Western Australia
Published Date: 14 Nov 2013
The task of interpreting the Tax Acts is not getting any easier. Many measures, particularly in the corporate tax space, are obscure and the underlying purpose is not always obvious. In this context, understanding the rules of statutory interpretation is vital. This presentation reflects on how the process of statutory interpretation has been approached in a number of recent cases and also touch on some older cases.
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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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