shopping_cart

Your shopping cart is empty

“Black letter versus purposive – a false dichotomy?” paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced 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.

Published on 06 Aug 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper gives an interpretation of State and Territory tax legislation including:

  • The High Court's view on the "purposive approach"
  • recent Federal tax cases: Reliance Carpets & PM Developments
  • are there implications for courts construing State and Territory tax laws?

Author profile

Hon Justice The Hon. Justice Logan
Justice Logan was appointed to the Federal Court in September 2007. He graduated from the University of Queensland with a Bachelor of Economics and Bachelor of Laws. Justice Logan was admitted to the Queensland Bar in 1980, when working in the Commonwealth Crown Solicitor’s office in Brisbane. He commenced private practice at the Queensland Bar in 1984 and was appointed Senior Counsel in 1999. Before his appointment to the bench, Justice Logan practised extensively in Commonwealth and state revenue law. - Current at 16 October 2014
Click here to expand/collapse more articles by Justice John LOGAN.

 

This was presented at Ninth Annual States' Taxation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Federal and State tax reform – is there a future for State and Territory taxes?

Author(s):  Greg SMITH

Materials from this session:

Stamp duty and payroll tax discretions

Author(s):  Michael FLYNN

Materials from this session:

State taxes update

Author(s):  David READ

Materials from this session:

Revenue Office compliance plans update

Author(s):  Simon MCKEE

Materials from this session:

State cases update

Author(s):  Angela MELICK

Materials from this session:

Global financial crisis - Stamp duty issues for recapitalisations, schemes of arrangement and corporate insolvency

Author(s):  Peter MCMAHON

Materials from this session:

Harmonised tracing provisions - How far do they go?

Author(s):  Ian PHILLIPS

Materials from this session:

Landholder duty - Recent developments

Author(s):  Barbara PHAIR

Materials from this session:

Taxation of independent contractors - Contractor provisions post harmonisation

Author(s):  Gary MATTHEWS

Materials from this session:

Transactions involving real property

Author(s):  Peter ALLEN,  Katrina PARKYN

Materials from this session:

Harmonisation of payroll tax administration

Author(s):  Richard JOLLY

Materials from this session:

Payroll tax - Exemptions/concessions/rebates post harmonisation

Author(s):  Glynn FLAHERTY

Materials from this session:

“Black letter versus purposive – a false dichotomy?”

Author(s):  Justice John LOGAN

Materials from this session:

Valuation

Author(s):  Daryl WILLIAMS

Materials from this session:

Climate change – State and Territory tax implications of the new system

Author(s):  Amrit MACINTYRE

Materials from this session:

Further details about this event:

 

Copyright Statement