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 |
| _version_ | 1848750406945996800 |
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| author | Loiacono, Rocco Mortimer, Colleen |
| author_facet | Loiacono, Rocco Mortimer, Colleen |
| author_sort | Loiacono, Rocco |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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 particular interpretation of legislation. The ability to use extrinsic material an have significant implications for the taxpayer or the Commissioner. It is therefore important to understand when it is appropriate to use this material. Significant costs can be incurred by a taxpayer in basing an argument on extrinsic material, only to discover that the courts will not consider such material. This article reviews recent cases to determine to what extent these rules continue to apply and how and when tax practitioners can rely on extrinsic material to support a stance taken against the Commissioner or allow a practitioner to dispute the Commissioner’s use of such material. |
| first_indexed | 2025-11-14T07:36:20Z |
| format | Journal Article |
| id | curtin-20.500.11937-20789 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T07:36:20Z |
| publishDate | 2015 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-207892017-02-27T14:43:09Z The use of extrinsic materials by the Courts in the interpretation of taxation legislation Loiacono, Rocco Mortimer, Colleen 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 particular interpretation of legislation. The ability to use extrinsic material an have significant implications for the taxpayer or the Commissioner. It is therefore important to understand when it is appropriate to use this material. Significant costs can be incurred by a taxpayer in basing an argument on extrinsic material, only to discover that the courts will not consider such material. This article reviews recent cases to determine to what extent these rules continue to apply and how and when tax practitioners can rely on extrinsic material to support a stance taken against the Commissioner or allow a practitioner to dispute the Commissioner’s use of such material. 2015 Journal Article http://hdl.handle.net/20.500.11937/20789 http://search.informit.com.au/documentSummary;dn=560539804776162;res=IELAPA fulltext |
| spellingShingle | Loiacono, Rocco Mortimer, Colleen The use of extrinsic materials by the Courts in the interpretation of taxation legislation |
| title | The use of extrinsic materials by the Courts in the interpretation of taxation legislation |
| title_full | The use of extrinsic materials by the Courts in the interpretation of taxation legislation |
| title_fullStr | The use of extrinsic materials by the Courts in the interpretation of taxation legislation |
| title_full_unstemmed | The use of extrinsic materials by the Courts in the interpretation of taxation legislation |
| title_short | The use of extrinsic materials by the Courts in the interpretation of taxation legislation |
| title_sort | use of extrinsic materials by the courts in the interpretation of taxation legislation |
| url | http://search.informit.com.au/documentSummary;dn=560539804776162;res=IELAPA http://hdl.handle.net/20.500.11937/20789 |