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The status of tax privative clauses: Expanding judicial review?

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Published on 01 Jun 04 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The High Court has recently reviewed the application of the Hickman principle in the interpretation of privative clauses. This article examines whether this may lead to a change in applying the privative clauses in taxation legislation.

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Assoc Prof Rodney Fisher
Rodney is Associate Professor in the Faculty of Law, University of Technology Sydney. He is also a member of Adjunct Faculty at Atax, UNSW, lecturing in postgraduate CBD classes. Rodney has published widely in both academic and professional journals on a range of tax issues, and has presented both in Australia and overseas, addressing a range of both current tax technical issues and legal/policy matters. - Current at 14 December 2012
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