The use of extrinsic materials by the Courts in the interpretation of taxation legislation

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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...

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Bibliographic Details
Main Authors:	Loiacono, Rocco, Mortimer, Colleen
Format:	Journal Article
Published:	2015
Online Access:	http://search.informit.com.au/documentSummary;dn=560539804776162;res=IELAPA http://hdl.handle.net/20.500.11937/20789

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