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Faculty of Business and Economics seminar

12 October 2005

'Interpreting tax laws: what is the legitimate role of judges and administrators?' by Professor Rick Krever, Department of Business Law and Taxation.

When: Friday 21 October, 1 - 2 pm.
Where: Clayfield room, building A, Caulfield campus.

It is a trite truism that judges and tax administrators should interpret tax law with a "purposive" agenda, to give effect to Parliament's intention. But where do they find Parliament's intention? Literalists insist it is to be found in the words of the law. Externalists assert it is to be found in the law and supplementary documents. Neither approach is likely to lead to an interpretation that supports the actual purpose of the law itself. This seminar explores the dilemma facing courts and administrators using current examples.

For information or to book, contact Ms Kerry Jeffery on + 61 3 9903 2230 or email kerry.jeffery@buseco.monash.edu.au.