A new approach to statutory interpretation by the Full Federal Court or merely a mistaken approach?
Source: The Tax Specialist Journal Article
Published Date: 1 Feb 2021
Two recent decisions of the Full Federal Court which determine questions of statutory interpretation against the Commissioner of Taxation " one in the GST context and the other in the corporate insolvency context " bear close scrutiny because of the novel approach to statutory interpretation which the Full Court has adopted in quite different statutory contexts.
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Details
- Published By: Christopher J Bevan CTA
- Published On:1 Feb 2021
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