The Rhetoric of Tax Interpretation and the Definition of 'Taxpayer' for the Purposes of Part IVA

Mark Burton

    Research output: Contribution to journalArticle

    Abstract

    Much thinking about law is conducted within a dualistic paradigm and it would be fair to say that most discussion of statutory interpretation is no exception. Over the past several centuries vast amounts of ink have been spilt on the vexed question of statutory interpretation.Mainstream discourse on statutory interpretation in Australasia perpetuates the perception that this jurisprudential challenge is a two horse race – readers are given a choice between literalism and purposive interpretation.
    Original languageEnglish
    Pages (from-to)4-35
    Number of pages32
    JournalRevenue Law Journal
    Volume15
    Issue number1
    Publication statusPublished - 2006

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