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Interpreting and applying the tax regime in public - a legal perspective paper

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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

Jennifer DAVIES
Jennifer is a Barrister on the Victorian Bar practising principally in taxation law. Jennifer was appointed Senior Counsel in 2004.
Current at 9 November 2007
Click here to expand/collapse more articles by Jennifer DAVIES.

 

This was presented at 2006 Financial Services Taxation Conference: From every angle .

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Individual sessions

Interpreting and applying the tax regime in practice - a legal perspective

Author(s):  Jennifer DAVIES

Materials from this session:

Interpreting and applying the tax regime in practice - an ATO perspective

Author(s):  Ashley KING,  George HITTI

Materials from this session:

Taxation of financial arrangements

Author(s):  Neil WARD

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Capital raising and the debt/equity borderline

Author(s):  Tony FROST

Materials from this session:

Indirect taxes and insurance products

Author(s):  Sonia SPIROPOULOS

Materials from this session:

Capital protected products

Author(s):  Jason KING

Materials from this session:

Rationalisation of legacy life and funds products

Author(s):  Andrew MILLS

Materials from this session:

Tax relevant products - current issues

Author(s):  Phillip COLE

Materials from this session:

The tax effects of IFRS for banks

Author(s):  Richard BUCHANAN

Materials from this session:

IFRS for insurers and fund managers

Author(s):  Grant PETERS

Materials from this session:

Distributions of excess capital

Author(s):  Geoff GIRVAN

Materials from this session:

Mergers and acquisitions in a post-consolidation world

Author(s):  Martin FRY

Materials from this session:

International tax reforms affecting the funds management industry

Author(s):  Greg LAZARUS

Materials from this session:

Developments impacting thin capitalisation for financial institutions

Author(s):  Jeff SHAW

Materials from this session:

Transfer pricing - practical issues in the Asia Pacific region

Author(s):  Agnes LINGANE

Materials from this session:

Managing tax risks in other jurisdictions arising from acquisitions

Author(s):  Neil BILLYARD

Materials from this session:

Australian taxation aspects of investment in Asia

Author(s):  Tony CLEMENS

Materials from this session:

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