Download this Paper Open PDF in Browser

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

36 Pages Posted: 7 Aug 2006  

Graeme S. Cooper

The University of Sydney Law School

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.

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

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

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: https://ssrn.com/abstract=919480

Graeme S. Cooper (Contact Author)

The University of Sydney Law School ( email )

New Law Building, F10
The University of Sydney
Sydney, NSW 2006
Australia

Paper statistics

Downloads
226
Rank
113,995
Abstract Views
1,193