Abstract

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The Emerging High Court Jurisprudence on Part IVA


Graeme S. Cooper


University of Sydney - Faculty of Law


Tax Specialist, Vol. 9, No. 5, pp. 273-289, 2006
Sydney Law School Research Paper No. 06/09

Abstract:     
Any statutory rule attempting to combat sophisticated tax avoidance will precipitate its own jurisprudence, analysing the terms of the provision in minute detail and resulting in judicial glosses on the language of the statute. In addition, a statute which depends for its operation on conclusions about purpose or intent will likely prove to lead to highly unpredictable outcomes. This article analyses the emerging judicial interpretation of Australia's general anti-tax avoidance rule at the hands of the High Court. It also examines how much of the conjecture and inference that is an inevitable element of the rule has been resolved in the cases litigated to date.

Number of Pages in PDF File: 36

Keywords: income tax, tax avoidance, general anti-avoidance rule, statutory interpretation

JEL Classification: K34, H25, H26, G38, K22

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Date posted: August 7, 2006  

Suggested Citation

Cooper, Graeme S., The Emerging High Court Jurisprudence on Part IVA. Tax Specialist, Vol. 9, No. 5, pp. 273-289, 2006 ; Sydney Law School Research Paper No. 06/09. Available at SSRN: http://ssrn.com/abstract=919480

Contact Information

Graeme S. Cooper (Contact Author)
University of Sydney - Faculty of Law ( email )
Faculty of Law Building, F10
The University of Sydney
Sydney, NSW 2006
Australia
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