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The emerging High Court jurisprudence on Part IVA

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

This article analyses the emerging interpretation of Part IVA at the hands of the High Court. It asks how much of the conjecture and inference that is an inevitable element of Part IVA has been resolved in the four cases delivered to date – Peabody, Spotless Services, Consolidated Press and Hart? Clearly, we have not heard the last word on the interpretation of Part IVA but the last 25 years have resolved some interpretational issues.

Author profile

Prof Graeme Cooper FTI
Graeme Cooper, FTI, is an Emeritus Professor at Sydney University Law School and consultant to Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught in law schools in Australia, Europe, Canada and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York. - Current at 18 July 2023
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