Justice Richard Edmonds
The latest Part of AT Rev includes the following articles: “Judicial construction of Part IVA: What to expect from the application of existing principles going forward” – Justice Richard Edmonds; “The 2013 Part IVA “reforms”” – A H Slater QC; “The new “improved” Part IVA – with extra tax benefit!” – Gordon Cooper and Tim Russell; “Taxation by analogy” – Graeme S Cooper; “The GAAR panels in Australia and the UK: Identical twins or distant cousins?” – Ann O’Connell; and “When is avoiding tax not abusive? Comparative approaches to a GAAR in Australia and the United Kingdom” – Malcolm Gammie CBE QC.
The June 2012 issue of the Australian GST Journal is a Special Issue with papers from The Institute of Chartered Accountants in Australia’s National GST Symposium 2012. Five articles are included in this Part: “Interpretation of s 11-15: Significance of the text, context and history” by Justice Richard Edmonds; “A consideration of the jurisprudence in relation to the deduction provisions in the Income Tax Assessment Acts” by David Bloom QC; “What’s VAT got to do with it?” by Associate Professor Rebecca Millar; “Input tax relief and financial supplies: Nexus and relevance for apportionment” by John de Wijn QC and “An ATO perspective on the creditable purpose test” by Robert Olding. Not to be missed!