Skip navigation
Skip navigation

The law of contracts, trusts and corporations as criteria of tax liability

Gummow, William

Description

The general law of contracts, trusts and corporations may be thought to provide clear and stable criteria for the operation of revenue laws. But experience suggests this expectation may be overoptimistic. This is not to urge increased legislative resort to criteria preferring substance over form, with the attendant temptation to impose what constitutional doctrine would stigmatise as arbitrary imposts. It is to urge legislative vigilance in the selection of particular criteria to implement...[Show more]

CollectionsANU Research Publications
Date published: 2014
Type: Journal article
URI: http://hdl.handle.net/1885/71201
Source: Melbourne University Law Review

Download

File Description SizeFormat Image
01_Gummow_The_law_of_contracts,_trusts_2014.pdf151.76 kBAdobe PDF    Request a copy


Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.

Updated:  20 July 2017/ Responsible Officer:  University Librarian/ Page Contact:  Library Systems & Web Coordinator