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"The Rhetoric Of Tax Interpretation - Where Talking The Talk Is Not Walking The Walk"   flag 

[2005] JlATaxTA 27
Burton, Mark
Journal of the Australian Tax Teachers Association
Australia

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AA, s15AB, s51
Income Tax Assessment Act (Cth)
Income Tax Assessment Act 1997 (Cth) s15.2
Taxation Administration Act 1953 (Cth)
Trade Practices Act 1974 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Amway of Australia Ltd [2004] FCAFC 273; 141 FCR 40; 57 ATR 339 Federal Court of Australia Australia - Commonwealth 12 Oct 2004 AustLII flag 6
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation [2004] FCA 1044 Federal Court of Australia Australia - Commonwealth 13 Aug 2004 AustLII flag 8
"The Intractable Problem of The Interpretation of Legal Texts" (2003) 25 Sydney Law Review 5 Sydney Law Review Australia circa 2003 AustLII flag 36
"Judicial Activism - Justice or Treason" (2003) 10 Otago Law Review 307 Otago Law Review New Zealand circa 2003 NZLII flag 11
"Negligence Where Lies the Future?" (2003) 23 Australian Bar Review 1 Australian Bar Review Australia circa 2003 LexisNexis AU flag 7
"Plain Language in Legislative Drafting: An Achievable Objective or a Laudable Ideal?" (2003) 24 Statute Law Review 112 Statute Law Review United Kingdom circa 2003 HeinOnline / LexisNexis flag 1
"Taming Complexity in Australian Income Tax" (2003) 25 Sydney Law Review 46 Sydney Law Review Australia circa 2003 HeinOnline / LexisNexis flag 1
"Income Taxation: A Structure Built on Sand" (2002) 24 Sydney Law Review 301 Sydney Law Review Australia circa 2002 HeinOnline flag 8
"Modern Legal Drafting" (2002) 23 Statute Law Review 12 Statute Law Review United Kingdom circa 2002 HeinOnline / LexisNexis flag 1
"Plain Language in Legislative Drafting: Is it Really the Answer?" (2002) 23 Statute Law Review 24 Statute Law Review United Kingdom circa 2002 HeinOnline / LexisNexis flag 1
"How is tax to be understood by Courts" (2001) 4 Tax Specialist 226 Tax Specialist circa 2001 5
FCT v Consolidated Press Holdings Ltd (2001) 179 CLR 625 Australia - Commonwealth circa 2001 Legal Online / Westlaw flag 1
"Coming to Terms with Strict and Liberal Construction" (2000) 64 Alberta Law Review 9 Alberta Law Review Canada circa 2000 HeinOnline / LexisNexis flag 1
"Tax planning or tax avoidance" (2000) 29 Australian Tax Review 96 Australian Tax Review Australia circa 2000 Legal Online / Informit flag 5
(1999) 20 Statute Law Review 124 (1999) 20 Statute Law Review 124 Statute Law Review United Kingdom circa 1999 HeinOnline / LexisNexis flag 1
"Statutory Interpretation and the Courts" (1999) 18 New Zealand Universities Law Review 439 New Zealand Universities Law Review New Zealand circa 1999 Westlaw flag 6
"Judging: Reflections on the Moment of Decision" (1999) 18 Australian Bar Review 1 Australian Bar Review Australia circa 1999 LexisNexis AU flag 4
"The judicial method" (1999) 73 Australian Law Journal 37 Australian Law Journal Australia circa 1999 Legal Online flag 42
"Construing Statutes" (1999) 20 Statute Law Review 107 Statute Law Review United Kingdom circa 1999 HeinOnline / LexisNexis flag 2
"A judicial perspective on tax law reform" (1998) 72 Australian Law Journal 685 Australian Law Journal Australia circa 1998 Legal Online flag 14
"Song Remains the Same - The Search for Interpretive Constraint and Rhetoric of Legal Theory in Hart and Hutchinson, The" (1997) 20 University of New South Wales Law Journal 407 University of New South Wales Law Journal Australia circa 1997 AustLII flag 2
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1954
"Determinancy, Indeterminancy and Rhetoric in a Pluralist World" (1997) 21 Melbourne University Law Review 544 Melbourne University Law Review Australia circa 1997 AustLII flag 2
Applicant A v Minister for Immigration and Ethnic Affairs (1997) 71 ALJR 381 Australia circa 1997 flag 27
"Swinging Pendulum: Judicial Trends in the Interpretation of Revenue Statutes, The" (1996) 19 University of New South Wales Law Journal 162 University of New South Wales Law Journal Australia circa 1996 AustLII flag 7
Taxpayer and the Executive: Law's Inadequacy; Democracy's Failure?' [1996] British Tax Review 9 British Tax Review United Kingdom circa 1996 Westlaw flag 2
"Drafting Simple Legislation" (1995) 12 Australian Tax Forum 247 Australian Tax Forum Australia circa 1995 flag 2
"Community Values and Australian Jurisprudence" (1995) 17 Sydney Law Review 350 Sydney Law Review Australia circa 1995 HeinOnline / LexisNexis flag 2
"Statutory Interpretation, Law Reform and Sampford's Theory of the Disorder of Law - Part Two" (1995) 23 Federal Law Review 77 Federal Law Review Australia circa 1995 AustLII flag 3
"Great Expectations: What do we expect from judges in tax cases?" (1995) 30 Taxation in Australia 21 Taxation in Australia Australia circa 1995 flag 1
"Of Power and the People: Ends and Methods in Australian Judge-Made Law" (1994) 1 Judicial Review 255 Judicial Review Australia circa 1994 HeinOnline / Informit flag 5
"Statutory Interpretation, Law Reform and Samford's Theory of the Disorder of Law - Part One" (1994) 22 Federal Law Review 116 Federal Law Review Australia circa 1994 AustLII flag 4
De Rothschild v Lawrenson [1994] British Tax Review 250 British Tax Review United Kingdom circa 1994 Westlaw flag 2
"If at First You Don't Succeed Reconceptualising the Income Concept in the Tax Arena" (1993-1994) 19 Melbourne University Law Review 977 Melbourne University Law Review Australia circa 1994 AustLII flag 7
"Re-writing the Tax Act" (1994) 22 Federal Law Review 44 Federal Law Review Australia circa 1994 HeinOnline / Informit flag 1
"Tax Avoidance in Australia – Results and Prospects" (1994) 22 Federal Law Review 493 Federal Law Review Australia circa 1994 HeinOnline / Informit flag 1
"Changing the law in a changing society" (1993) 67 Australian Law Journal 568 Australian Law Journal Australia circa 1993 Legal Online flag 14
"Statutory Interpretation: An Australian Judicial Perspective" (1992) 13 Statute Law Review 187 Statute Law Review United Kingdom circa 1992 HeinOnline / LexisNexis flag 2
"Internal Critique of Justice Scalia's Theory of Statutory Interpretation, An" (1992) 76 Minnesota Law Review 1133 Minnesota Law Review United States circa 1992 HeinOnline / LexisNexis flag 2
"Legislative History and the Need to Bring Statutory Interpretation under the Rule of Law" (1992) 44 Stanford Law Review 383 Stanford Law Review United States circa 1992 HeinOnline / LexisNexis flag 2
"Elusive Spirit of the Law: Formalism and the Struggle for Legal Control, The" (1991) 54 Modern Law Review 848 Modern Law Review United Kingdom circa 1991 HeinOnline flag 3
Commissioner of Taxation v Mount Isa Mines Ltd (1991) 28 FCR 269; (1991) 98 ALR 623; (1991) 21 ATR 1294 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 18
"Substance, Form and Equity in Taxation and Accounting" (1991) 54 Modern Law Review 830 Modern Law Review United Kingdom circa 1991 HeinOnline flag 1
"The Taxation Rulings System: A helpful child or a potential bully?" (1990) 7 Australian Tax Forum 217 Australian Tax Forum Australia circa 1990 flag 1
"Operational Strategies for improving Australian Tax Legislation" (1990) 19 Federal Law Review 266 Federal Law Review Australia circa 1990 HeinOnline / Informit flag 1
"Revisiting the Main Deduction Provision: Clear Concepts for a Mass Decision-Making Tax System" (1989-1990) 17 Melbourne University Law Review 347 Melbourne University Law Review Australia circa 1990 AustLII flag 2
"Law without Mind" (1989) 88 Michigan Law Review 104 Michigan Law Review United States circa 1989 HeinOnline / LexisNexis flag 3
"Reform of statutory interpretation–the Australian experience of use of extrinsic materials: with a postscript on simpler drafting" (1988) 62 Australian Law Journal 503 Australian Law Journal Australia circa 1988 Legal Online flag 5
"Living with Tax Reform — The Taxation Office Approach" (1988) 22 Taxation in Australia 652 Taxation in Australia Australia circa 1988 flag 1
"The law-making function of the judicial process – Part I" (1988) 62 Australian Law Journal 15 Australian Law Journal Australia circa 1988 Legal Online flag 46
Re Bolton; Ex parte Beane [1987] HCA 12; (1987) 162 CLR 514; (1987) 70 ALR 225; 61 ALJR 190; 25 A Crim R 90 High Court of Australia Australia - Commonwealth 9 Apr 1987 AustLII flag 722
"Future Directions in Australian Law" (1987) 13 Monash University Law Review 146 Monash University Law Review Australia circa 1987 flag 1
"Avoidance, Evasion and Reform: Who Dismantled and Who's Rebuilding the Australian Income Tax System" (1987) 10 University of New South Wales Law Journal 215 University of New South Wales Law Journal Australia circa 1987 AustLII flag 5
"The Role of a Constitutional Court in a Federation: A Comparison of the Australian and the United States Experience" (1986) 16 Federal Law Review 1 Federal Law Review Australia circa 1986 AustLII flag 40
Isherwood v Butler Pollnow Pty Ltd (1986) 6 NSWLR 363 Australia - New South Wales circa 1986 LexisNexis AU flag 122
"Appellate Court Responsibilities and Tax Avoidance" (1985) 2 Australian Tax Forum 3 Australian Tax Forum Australia circa 1985 flag 11
"Judicial interpretation" (1984) 58 Australian Law Journal 547 Australian Law Journal Australia circa 1984 Legal Online flag 3
"Scientific Statutory Interpretation and the Franco Scheme" [1983] British Tax Review 74 British Tax Review United Kingdom circa 1983 Westlaw flag 1
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2070
"The Semantics of Judging" (1981) 54 Southern California Law Review 151 Southern California Law Review United States circa 1981 HeinOnline / LexisNexis flag 7
FCT v Westraders Pty Ltd [1980] HCA 24; (1980) 144 CLR 55; (1980) 30 ALR 353; (1980) 54 ALJR 460; (1980) 11 ATR 24; (1980) 80 ATC 4,357 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag 61
"The Canons of Construction of Taxation and Revenue Legislation" [1980] Australian Tax Review 81 Australian Tax Review Australia circa 1980 Legal Online / Informit flag 1
"Is Economics Any Use to Tax Lawyers - Towards a More Substantial Jurisprudence to Replace Legalism" (1979-1980) 12 Melbourne University Law Review 340 Melbourne University Law Review Australia circa 1980 AustLII flag 5
Tax and Back Again' (1978) 9 Federal Law Review 185 Federal Law Review Australia circa 1978 HeinOnline / Informit flag 2
"Legal Formality" [1976] Journal of Legal Studies 351 Journal of Legal Studies United States circa 1976 HeinOnline / Westlaw flag 3
"Where now?" (1975) 49 Australian Law Journal 570 Australian Law Journal Australia circa 1975 Legal Online flag 8
Carter v Bradbeer [1975] 1 WLR 1203 United Kingdom circa 1975 LexisNexis / Westlaw flag 1
"Personal Deductions in an Ideal Income Tax" (1972) 86 Harvard Law Review 309 Harvard Law Review United States circa 1972 HeinOnline / LexisNexis flag 5
"Comprehensive Tax Base As a Goal of Income Tax Reform, A" (1967) 80 Harvard Law Review 925 Harvard Law Review United States circa 1967 HeinOnline / LexisNexis flag 6
Arthur Murray (NSW) Pty Ltd v FCT [1965] HCA 58; (1965) 114 CLR 314; (1965) 14 ATD 98; 9 AITR 673; (1965) 39 ALJR 262; 87 ATC 4363,4371 High Court of Australia Australia - Commonwealth 18 Nov 1965 AustLII flag 178
"Positivism and the Separation of Law and Morals" (1958) 71 Harvard Law Review 601 Harvard Law Review United States circa 1958 HeinOnline / LexisNexis flag 2
FCT v James Flood Pty Ltd [1953] HCA 65; (1953) 88 CLR 492; [1953] ALR 903; (1953) 10 ATD 240; 5 AITR 579 High Court of Australia Australia - Commonwealth 5 Oct 1953 AustLII flag 212
"New Ways to Write Laws" (1947) 56 Yale Law Journal 458 Yale Law Journal United States circa 1947 HeinOnline / Westlaw flag 1
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd [1938] HCA 69; (1938) 63 CLR 108; [1939] ALR 81; (1938) 5 ATD 98; 1 AITR 302 High Court of Australia Australia - Commonwealth 23 Dec 1938 AustLII flag 245
Anderson v Commissioner of Taxes (Vic) [1937] HCA 24; (1937) 57 CLR 233; [1937] ALR 313 High Court of Australia Australia - Commonwealth 31 May 1937 AustLII flag 49
"A Note on Legal Definitions" (1936) 36 Columbia Law Review 1099 Columbia Law Review United States circa 1936 HeinOnline / LexisNexis flag 1
"Administrative Law and the Interpretation of Statutes" (1936) 1 University of Toronto Law Journal 286 University of Toronto Law Journal Canada circa 1936 HeinOnline / LexisNexis flag 2
"Statutory Interpretation" (1930) 43 Harvard Law Review 863 Harvard Law Review United States circa 1930 HeinOnline / LexisNexis flag 23
In re Judiciary and Navigation Acts [1921] HCA 20; (1921) 29 CLR 257; 27 ALR 193 High Court of Australia Australia - Commonwealth 16 May 1921 AustLII flag 611
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 KB 64; 12 Tax Cas 358 United Kingdom circa 1921 LexisNexis / Westlaw flag 154
Amalgamated Society of Engineers v Adelaide Steamship Co Ltd [1920] HCA 54; (1920) 28 CLR 129; 30 FLC 91-101; 26 ALR 337 High Court of Australia Australia - Commonwealth 31 Aug 1920 AustLII flag 820
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 237
Nathan v FCT [1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286 High Court of Australia Australia - Commonwealth 9 Aug 1918 AustLII flag 78
"Capital and Income Under the Income Tax Acts" (1913) 29 Law Quarterly Review 163 Law Quarterly Review United Kingdom circa 1913 Westlaw flag 2
"Capital and Income (Lifeowner and Remainderman)" (1912) 28 Law Quarterly Review 175 Law Quarterly Review United Kingdom circa 1912 Westlaw flag 2
"Economic and Legal Differentiation of Capital and Income" (1910) 26 Law Quarterly Review 40 Law Quarterly Review United Kingdom circa 1910 Westlaw flag 3
"The Differentiation of Capital and Income" (1902) 18 Law Quarterly Review 274 Law Quarterly Review United Kingdom circa 1902 Westlaw flag 2

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