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

Gummow, William


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
Source: Melbourne University Law Review
Access Rights: Open Access


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