Friday 27 January 2012 9:00am to 10:00am
TBC
About
Speaker: Graeme Cooper
Graeme is Professor of Taxation Law University of Sydney and a Solicitor of the Supreme Court of NSW and Victoria.
This is the second of two sessions on the GAAR problem The 'new' Australian GAAR is now 30 years old – and is known as Part IVA of the relevant Act. Part IVA contains a number of concepts the interpretation of which has been developed and refined by the courts in response to pressures of litigation, often with surprising results. The lesson is that in devising a GAAR one must think of how one’s words may be treated by the courts and litigants. Graeme is regarded as one of the leading commentators in this area and we are very lucky to have him en route to lecture in other parts of the world. A paper by Graeme on one problem known as the 'counterfactual' problem will appear shortly in the Australian Tax Review.
These workshops are entering their tenth year. They normally take place in Queens' College, Cambridge. They are usually held on Fridays and run from 10 a.m. to 3.30 p.m. Lunch is included and there are several breaks for coffee etc so that participants can remain in touch with their departments.
Those wishing to attend must apply for a place by contacting ctl@law.cam.ac.uk