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The High Court has an opportunity to reverse the dangerous and unwise precedent set by the Federal Court in FCT v Macoun

John Azzi

Revenue Law Journal2015https://doi.org/10.53300/001c.6749article
ABDC B
Weight
0.26

What the paper says

This note suggests that unless the Full Federal Court decision in FCT v Macoun [2014] FCAFC 92 is overturned by the High Court in the upcoming appeal, the literalist interpretation of domestic legislation enacting international obligations preferred by the Federal Court would set a dangerous and unwise precedent that is not only antithetical to the consistent and uniform development of international law in Australia but also to Australia’s effective participation in the OECD/G20 Base Erosion and Profit Shifting Project.

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https://doi.org/https://doi.org/10.53300/001c.6749

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@article{john2015,
  title        = {{The High Court has an opportunity to reverse the dangerous and unwise precedent set by the Federal Court in FCT v Macoun}},
  author       = {John Azzi},
  journal      = {Revenue Law Journal},
  year         = {2015},
  doi          = {https://doi.org/https://doi.org/10.53300/001c.6749},
}

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The High Court has an opportunity to reverse the dangerous and unwise precedent set by the Federal Court in FCT v Macoun

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.