Contemporary issues in construing tax legislation

Resource Information

The work Contemporary issues in construing tax legislation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Contemporary issues in construing tax legislation

Creator

• Wheelahan, E

Subject

• case law
• tax law

Language

eng

Summary

Statute law has become so pervasive that almost every legal problem is affected by, or requires consideration of, the provisions of an enactment. No more is this so than in the area of taxation, the imposition of which necessarily finds its source in legislation. Principles of statutory interpretation and, in particular, the search for "legislative intention" continue to develop. This article explores some of the key problems that arise when the application of the ordinary meaning of the words of a tax Act gives rise to anomalous or arbitrary outcomes and the extent to which courts may find a meaning in the words of a tax provision which, on its face, may depart from the ordinary meaning of such words. The article focuses on recent developments, including three tax cases in which the courts have had to decide whether to depart from the ordinary meaning of the words of a tax Act

Citation source

In: Taxation in Australia. - Sydney. - Vol. 51 (2016), no. 4 ; p. 197-202

Language note

English