Income tax 2015

The Income Tax Assessment Acts: Statutes in senescence

Source: National

Published Date: 18 Mar 2015

 

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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.

Details

  • Published On:18 Mar 2015
  • Took place at:RACV Royal Pines, Gold Coast

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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