{"id":8371,"date":"2016-05-04T18:34:09","date_gmt":"2016-05-04T08:34:09","guid":{"rendered":"http:\/\/sites.thomsonreuters.com.au\/journals\/?p=8371"},"modified":"2016-05-04T18:34:09","modified_gmt":"2016-05-04T08:34:09","slug":"australian-tax-review-update-may-2016-special-issue-tribute-to-the-honourable-richard-edmonds","status":"publish","type":"post","link":"https:\/\/sites.thomsonreuters.com.au\/journals\/2016\/05\/04\/australian-tax-review-update-may-2016-special-issue-tribute-to-the-honourable-richard-edmonds\/","title":{"rendered":"Australian Tax Review update: May 2016 &#8211; Special Issue &#8211; Tribute to the Honourable Richard Edmonds"},"content":{"rendered":"<p>*Please note that the links to the content in this Part will direct you to Westlaw AU. If you are using Checkpoint, the links can be found in the <strong>Checkpoint PDF<\/strong> at the bottom of this post.<\/p>\n<h3>SPECIAL ISSUE: TRIBUTE TO THE HONOURABLE RICHARD EDMONDS<\/h3>\n<p>The latest issue of the <em>Australian Tax Review<\/em> (Volume 45 Part 2) contains the following material:<\/p>\n<p><strong><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=I81bc1eaa021f11e69e0fd18d932f6e2c&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">Foreword<\/a> <\/strong><em>\u00e2\u20ac\u201c Chief Justice Robert French AC <\/em><\/p>\n<p><strong><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=I81bc1ea7021f11e69e0fd18d932f6e2c&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">Preface<\/a> <\/strong><em>\u00e2\u20ac\u201c Justice Tony Pagone <\/em><\/p>\n<p><strong><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=I81bc1eb0021f11e69e0fd18d932f6e2c&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">Editorial<\/a> <\/strong><em>\u00e2\u20ac\u201c Guest Editor: Ann O\u00e2\u20ac\u2122Connell <\/em><\/p>\n<ul>\n<li><strong><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=I81bc1e94021f11e69e0fd18d932f6e2c&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">The Honourable Richard Edmonds: A personal reflection<\/a> <\/strong><em>\u00e2\u20ac\u201c Chief Justice James Allsop AO <\/em><\/li>\n<li><strong><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=I81bc1e9d021f11e69e0fd18d932f6e2c&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">The Honourable Richard Edmonds: A personal reflection<\/a> <\/strong><em>\u00e2\u20ac\u201c Chief Justice Tom Bathurst AC <\/em><\/li>\n<\/ul>\n<h3>Articles<\/h3>\n<p><em><strong><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=I81bc1e95021f11e69e0fd18d932f6e2c&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">Justice Richard Edmonds: Part IVA \u00e2\u20ac\u201c \u00e2\u20ac\u0153I am firmly of the view \u00e2\u20ac\u00a6\u00e2\u20ac\u009d<\/a> <\/strong>\u00e2\u20ac\u201c <\/em>Justice Michelle Gordon<\/p>\n<p style=\"text-align: justify;\">Justice Richard Edmonds\u00e2\u20ac\u2122 involvement in the history and development of Pt IVA of the <em>Income Tax Assessment Act 1936 <\/em>(Cth), both as counsel and as a Federal Court judge, can only be described as unique. This article traces a number of his Honour\u00e2\u20ac\u2122s key Pt IVA cases at the Bar and on the Bench, and considers his Honour\u00e2\u20ac\u2122s views on two particular aspects of Pt IVA \u00e2\u20ac\u201c the Commissioner\u00e2\u20ac\u2122s power to narrowly define the relevant \u00e2\u20ac\u0153scheme\u00e2\u20ac\u009d, and recent legislative amendments affecting how a taxpayer\u00e2\u20ac\u2122s alleged \u00e2\u20ac\u0153tax benefit\u00e2\u20ac\u009d is to be assessed. It then considers how Justice Edmonds\u00e2\u20ac\u2122 unique involvement with Pt IVA has shaped his Honour\u00e2\u20ac\u2122s ongoing concern to protect Australia\u00e2\u20ac\u2122s economic future.<\/p>\n<p style=\"text-align: justify;\">To purchase this article, complete the <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2010\/08\/Thomson-Reuters-Standard-Order-Form-V2.2-08-15.doc\">Individual Article Sale<\/a> order form and email it to <a href=\"mailto:tlranz.journal.orders@thomsonreuters.com\">tlranz.journal.orders@thomsonreuters.com<\/a>.<\/p>\n<p><em><strong><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=I81bc1e97021f11e69e0fd18d932f6e2c&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">The Indooroopilly saga<\/a> <\/strong>\u00e2\u20ac\u201c <\/em>David Bloom QC<\/p>\n<p style=\"text-align: justify;\">In <em>Federal Commissioner of Taxation v Indooroopilly Children\u00e2\u20ac\u2122s Services (Qld) Pty Ltd<\/em>, the Full Federal Court considered an issue arising under the <em>Fringe Benefits Tax Assessment Act 1986 <\/em>(Cth). Five single Federal Court judges had previously and separately determined the issue in a way with which the Commissioner did not agree. Indooroopilly was the first case in which the Commissioner sought to test the issue on appeal. This article focuses on the Full Court\u00e2\u20ac\u2122s decision and the reaction to it.<\/p>\n<p style=\"text-align: justify;\">To purchase this article, complete the <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2010\/08\/Thomson-Reuters-Standard-Order-Form-V2.2-08-15.doc\">Individual Article Sale<\/a> order form and email it to <a href=\"mailto:tlranz.journal.orders@thomsonreuters.com\">tlranz.journal.orders@thomsonreuters.com<\/a>.<\/p>\n<p><em><strong><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=I81bc1e9e021f11e69e0fd18d932f6e2c&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">Justice Edmonds\u00e2\u20ac\u2122 contributions to extra-judicial writing and tax reform<\/a> <\/strong>\u00e2\u20ac\u201c <\/em>Chloe Burnett<\/p>\n<p style=\"text-align: justify;\">Justice Edmonds\u00e2\u20ac\u2122 judicial output was large, but it did not prevent him from presenting several extra-judicial speeches and papers every year. These represent an impressive body of work, both scholarly and practical. In these writings, Justice Edmonds analyses the Australian tax system and advocates for tax reform. A number of tax proposals \u00e2\u20ac\u0153on the table\u00e2\u20ac\u009d in this election year have been consistently called for by Justice Edmonds. This chapter explores Justice Edmonds\u00e2\u20ac\u2122 extra-judicial contributions in the areas of the capital gains tax, negative gearing, superannuation tax concessions, inheritance tax, the goods and services tax, international taxation and statutory interpretation, as well as the process of tax reform itself.<\/p>\n<p style=\"text-align: justify;\">To purchase this article, complete the <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2010\/08\/Thomson-Reuters-Standard-Order-Form-V2.2-08-15.doc\">Individual Article Sale<\/a> order form and email it to <a href=\"mailto:tlranz.journal.orders@thomsonreuters.com\">tlranz.journal.orders@thomsonreuters.com<\/a>.<\/p>\n<p><em><strong><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=I81bc1e90021f11e69e0fd18d932f6e2c&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">Charities, tax and wrongdoing: A principled approach<\/a> <\/strong>\u00e2\u20ac\u201c <\/em>Ann O\u00e2\u20ac\u2122Connell and Fiona Martin<\/p>\n<p style=\"text-align: justify;\">The charitable and wider not-for-profit (NFP) sector enjoy significant tax concessions at federal (and State and municipal) level. Until recently there was little checking of entitlement or ongoing eligibility for these valuable concessions. Although the vast majority of entities within the sector behave appropriately, there is inevitably some wrongdoing by those who seek to exploit the tax concessions. The establishment of the Australian Charities and Not-for-profit Commission in 2012 has introduced some scrutiny but may not ensure that all wrongdoing is exposed. In this context, the judgments of Justice Edmonds relating to the NFP tax concessions are significant. The judgments demand high standards of entities claiming tax concessions and assist in ensuring that the integrity of the entire sector is maintained.<\/p>\n<p style=\"text-align: justify;\">To purchase this article, complete the <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2010\/08\/Thomson-Reuters-Standard-Order-Form-V2.2-08-15.doc\">Individual Article Sale<\/a> order form and email it to <a href=\"mailto:tlranz.journal.orders@thomsonreuters.com\">tlranz.journal.orders@thomsonreuters.com<\/a>.<\/p>\n<p><em><strong><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=I81bc1eb4021f11e69e0fd18d932f6e2c&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">A shining light: Justice Richard Edmonds and the jurisprudence relating to the taxation of capital gains in Australia<\/a> <\/strong>\u00e2\u20ac\u201c <\/em>Chris Evans and Gordon Cooper AM<\/p>\n<p style=\"text-align: justify;\">Justice Edmonds has been involved in a large number of cases which directly or indirectly involve the provisions dealing with the taxation of capital gains in Australia. It is argued that his Honour\u00e2\u20ac\u2122s contribution in these cases has been considerable and significant. Above all, his judgments have cast much-needed light on some of the more shaded areas where the capital gains tax provisions operate.<\/p>\n<p style=\"text-align: justify;\">To purchase this article, complete the <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2010\/08\/Thomson-Reuters-Standard-Order-Form-V2.2-08-15.doc\">Individual Article Sale<\/a> order form and email it to <a href=\"mailto:tlranz.journal.orders@thomsonreuters.com\">tlranz.journal.orders@thomsonreuters.com<\/a>.<\/p>\n<p><em><strong><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=I81bc1eab021f11e69e0fd18d932f6e2c&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">Justice Edmonds and interpretation of Australia\u00e2\u20ac\u2122s GST legislation<\/a> <\/strong>\u00e2\u20ac\u201c <\/em>Richard Krever and Jonathan Teoh<\/p>\n<p style=\"text-align: justify;\">This article considers the contribution of Justice Edmonds to the jurisprudence of the goods and services tax (GST), Australia\u00e2\u20ac\u2122s version of a value-added tax. The judgments deal with a range of issues including transitional issues, definitional issues, contributions by third parties and cases dealing with supplies that differ in substance from the notion services provided as well as administrative shortcomings in the legislation. As a new tax covering new concepts, the GST was genuinely open to a range of alternative interpretations. The judgments of the Full Federal Court including Edmonds J played a role in the development of GST interpretation principles both directly and indirectly by opening opportunities for statutory amendment and High Court decisions settling contentious issues, particularly in terms of identifying a supply in arm\u00e2\u20ac\u2122s length transactions where form may differ from commercial substance.<\/p>\n<p style=\"text-align: justify;\">To purchase this article, complete the <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2010\/08\/Thomson-Reuters-Standard-Order-Form-V2.2-08-15.doc\">Individual Article Sale<\/a> order form and email it to <a href=\"mailto:tlranz.journal.orders@thomsonreuters.com\">tlranz.journal.orders@thomsonreuters.com<\/a>.<\/p>\n<p><em><strong><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=I81bc1ea9021f11e69e0fd18d932f6e2c&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">From Switzerland to New Zealand: Around the world in 13 cases<\/a> <\/strong>\u00e2\u20ac\u201c <\/em>Dale Pinto and Kerrie Sadiq<\/p>\n<p style=\"text-align: justify;\">Justice Edmonds is well known for his decisions which involve questions of law relating to Pt IVA of the <em>Income Tax Assessment Act 1936 <\/em>(Cth), capital gains tax, the goods and services tax and taxation of the not-for-profit sector. As such, there is no doubt that cases determining principles of international tax law are the lesser known of Justice Edmonds\u00e2\u20ac\u2122 judgments. Despite this, their significance and influence cannot be underestimated. As with any grouping of international tax cases, common themes emerge. In this instance, Justice Edmonds\u00e2\u20ac\u2122 influence on treaty interpretation as well as on issues of residence, source and jurisdiction to tax becomes apparent. His influence in decisions relating to Pt IVA also incorporated aspects of international tax, as did several cases relating to capital gains tax. In this article, we explore the influence Justice Edmonds has had in this important area of tax law and policy.<\/p>\n<p style=\"text-align: justify;\">To purchase this article, complete the <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2010\/08\/Thomson-Reuters-Standard-Order-Form-V2.2-08-15.doc\">Individual Article Sale<\/a> order form and email it to <a href=\"mailto:tlranz.journal.orders@thomsonreuters.com\">tlranz.journal.orders@thomsonreuters.com<\/a>.<\/p>\n<p><strong><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?docguid=I81bc1eb7021f11e69e0fd18d932f6e2c&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;isTocNav=true&amp;startChunk=1&amp;endChunk=1\" target=\"_blank\" rel=\"noopener\">Justice Richard Edmonds 2005-2016: Tax cases<\/a><\/strong><\/p>\n<p style=\"text-align: justify;\">For the PDF\u00c2\u00a0version of the table of contents, click here: <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2016\/04\/Checkpoint-AT-Rev-Vol-45-No-2-Contents.pdf\">Checkpoint &#8211; AT Rev Vol 45 No 2 Contents<\/a>\u00c2\u00a0or here: <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2016\/04\/Westlaw-AU-AT-Rev-Vol-45-No-2-Contents.pdf\">Westlaw AU &#8211; AT Rev Vol 45 No 2 Contents<\/a>.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/bit.ly\/1MvHQlw\" target=\"_blank\" rel=\"noopener\">Click here to access this Part on Westlaw AU<\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/bit.ly\/1SNN0FY\" target=\"_blank\" rel=\"noopener\">Click here to access this Part on Checkpoint<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The latest Part of the Australian Tax Review is a special issue by Guest Editor Prof Ann O&#8217;Connell, dedicated to the Honourable Richard Edmonds, with a Foreword by Chief Justice Robert French AC, Preface by Justice Tony Pagone, and tributes by Chief Justice James Allsop AO and Chief Justice Tom Bathurst AC. This Part includes the following articles by eminent contributors: &#8220;Justice Richard Edmonds: Part IVA \u00e2\u20ac\u201c &#8216;I am firmly of the view \u00e2\u20ac\u00a6&#8217;\u00e2\u20ac\u009d \u00e2\u20ac\u201c Justice Michelle Gordon; &#8220;The Indooroopilly saga&#8221; \u00e2\u20ac\u201c David Bloom QC; &#8220;Justice Edmonds\u00e2\u20ac\u2122 contributions to extra-judicial writing and tax reform&#8221; \u00e2\u20ac\u201c Chloe Burnett; &#8220;Charities, tax and wrongdoing: A principled approach&#8221; \u00e2\u20ac\u201c Ann O\u00e2\u20ac\u2122Connell and Fiona Martin; &#8220;A shining light: Justice Richard Edmonds and the jurisprudence relating to the taxation of capital gains in Australia&#8221; \u00e2\u20ac\u201c Chris Evans and Gordon Cooper AM; &#8220;Justice Edmonds and interpretation of Australia\u00e2\u20ac\u2122s GST legislation&#8221; \u00e2\u20ac\u201c Richard Krever and Jonathan Teoh; &#8220;From Switzerland to New Zealand: Around the world in 13 cases&#8221; \u00e2\u20ac\u201c Dale Pinto and Kerrie Sadiq. Finally, a comprehensive table of judgments sets out his Honour&#8217;s legacy over the course of his Honour&#8217;s appointment in 2005 to his retirement in February 2016.<\/p>\n","protected":false},"author":17,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[230,38,39],"tags":[229,536,7815,3048,7816,7817,7400,7402,2107,7818,7819,7820,7821,7822,7823,7824,5253,4449,1921,2421,7825,6590],"class_list":["post-8371","post","type-post","status-publish","format-standard","hentry","category-australian-tax-review","category-journals","category-update-summaries","tag-at-rev","tag-capital-gains-tax","tag-chief-justice-james-allsop-ao","tag-chief-justice-robert-french-ac","tag-chief-justice-tom-bathurst-ac","tag-chloe-burnett","tag-chris-evans","tag-dale-pinto","tag-david-bloom-qc","tag-fiona-martin","tag-gordon-cooper-am","tag-gst-legislation","tag-guest-editor-prof-ann-oconnell","tag-honourable-richard-edmonds","tag-jonathan-teoh","tag-justice-michelle-gordon","tag-justice-tony-pagone","tag-kerrie-sadiq","tag-richard-krever","tag-special-issue","tag-tax-cases","tag-tax-reform"],"_links":{"self":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/posts\/8371","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/comments?post=8371"}],"version-history":[{"count":0,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/posts\/8371\/revisions"}],"wp:attachment":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/media?parent=8371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/categories?post=8371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/tags?post=8371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}