Let's be realistic, you wouldn't get the same result in this recent High Court case if you went overboard on the purposive approach.
Go on, try to follow the Court's reasoning. Who needs Sudoku anyway?
Rethinking tax policy for Australia - The title of this post is taken from that of the recent Treasury Discussions Paper on Tax, entitled Re:Think. Sadly, as I point out in this Guardian piece,...
9 hours ago