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- W2605666592 abstract "[Extract] The roulette wheel of tax litigation has again been spun in the Full Federal Court decisions in FC of T v Consolidated Press Holdings Ltd (No 1) and FC of T v Consolidated Press Holdings Ltd (No 2) (see Tax Week 684 (1999)).The decisions at first instance were the subject of an article in Tax Week 695 (1998). It was there observed that the decisions of Hill J were greeted with derision by most elements of the Australian media, and by some tax academics, who alleged that, by taking a literalist approach to interpreting the tax laws, Hill J had vindicated and encouraged tax avoidance. However, it was argued that his Honour's decision to adopt the literalist rather than the mischief approach to statutory interpretation was well reasoned, albeit with unfortunate results for the revenue.The Full Federal Court has now substantially affirmed his Honour's judgments although, most significantly, it reversed his decision on the most contentious matter. From an equity perspective, the decisions are to be preferred although they are at the expense of certainty in the interpretation of our tax laws." @default.
- W2605666592 created "2017-04-28" @default.
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- W2605666592 date "1999-10-15" @default.
- W2605666592 modified "2023-09-26" @default.
- W2605666592 title "Tax roulette: Kerry Packer style" @default.
- W2605666592 hasPublicationYear "1999" @default.
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