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Put not your trust in maxims

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Published on 01 Oct 06 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The implications of the recent High Court decisions in CPT Custodian and Halloran have been the source of some anxiety. In this article the author suggests that the anxiety has been more than is warranted, and explores the implications of the decisions in relation to some central income tax provisions.

Author profile

Anthony Slater
Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences. - Current at 21 October 2016
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