The use of extrinsic materials by the Courts in the interpretation of taxation legislation
While the law relating to the use of extrinsic materials, such as second reading speeches and explanatory memoranda, in statutory interpretation appears to be reasonably settled, nonetheless, both the taxpayer and the Commissioner of Taxation have sought to rely on extrinsic material to support a pa...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
2015
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| Online Access: | http://search.informit.com.au/documentSummary;dn=560539804776162;res=IELAPA http://hdl.handle.net/20.500.11937/20789 |