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Interpreting and applying the tax regime in public - a legal perspective paper
Published on 17 Feb 06 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper explores interpretation of legislation in practice including:
- unclear definitions
- inappropriate outcomes
- application of Part IVA where transactions are modified to fall within specific provisions
- Interpretation (general and Part IVA), self assessing discretions, promoter legislation, role of policy, explanatory materials
Author profile
The Hon. Justice Jennifer Davies
The Hon Jennifer Davies SC is a retired judge of the Federal Court of Australia and during her time on the bench was the national coordinating judge of the Taxation National Practice Area. Prior to her appointment to the Federal Court she was a judge of the Supreme Court of Victoria, sitting in the Commercial Court division and before then, a member of the Bar from May 1983. She took silk in 2004. She is on the board of the International Association of Tax Judges. She is also an Honorary Principal Fellow at the University of Melbourne lecturing in postgraduate courses and on the Melbourne University Tax Advisory board and a member of the Australian Academy of Law, the International Academy of Estate and Trust Law and the International Fiscal Association, and a Fellow of the Taxation Institute of Australia. She has resumed practice at the Victorian Bar in advice work, early neutral evaluations, arbitrations, and mediations. - Current at 14 May 2025
This was presented at 2006 Financial Services Taxation Conference: From every angle .
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Interpreting and applying the tax regime in practice - a legal perspective
Author(s): Jennifer DAVIESMaterials from this session:
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Interpreting and applying the tax regime in practice - an ATO perspective
Author(s): Ashley KING, George HITTIMaterials from this session:
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Taxation of financial arrangements
Author(s): Neil WARDMaterials from this session:
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Capital raising and the debt/equity borderline
Author(s): Tony FROSTMaterials from this session:
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Indirect taxes and insurance products
Author(s): Sonia SPIROPOULOSMaterials from this session:
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Capital protected products
Author(s): Jason KINGMaterials from this session:
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Rationalisation of legacy life and funds products
Author(s): Andrew MILLSMaterials from this session:
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Tax relevant products - current issues
Author(s): Phillip COLEMaterials from this session:
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The tax effects of IFRS for banks
Author(s): Richard BUCHANANMaterials from this session:
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IFRS for insurers and fund managers
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Distributions of excess capital
Author(s): Geoff GIRVANMaterials from this session:
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Mergers and acquisitions in a post-consolidation world
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International tax reforms affecting the funds management industry
Author(s): Greg LAZARUSMaterials from this session:
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Developments impacting thin capitalisation for financial institutions
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Transfer pricing - practical issues in the Asia Pacific region
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Managing tax risks in other jurisdictions arising from acquisitions
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Australian taxation aspects of investment in Asia
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