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  Income tax 2015

The Income Tax Assessment Acts: Statutes in senescence

Source: National

Published Date: 18 Mar 2015

 

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This paper covers:

  • the relationship between common law and statute law
  • legislating the impossible
  • the general law context of fiscal statutes
  • interpretation of tax statutes
  • the reach of deeming provisions
  • deeming provisions in the Assessment Acts
  • obscurity of language in the Assessment Acts
  • assumptions in the language of the Assessment Acts.
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Details

  • Published On:18 Mar 2015
  • Took place at:RACV Royal Pines, Gold Coast

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