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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    Abstract

    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.
    Original languageEnglish
    Article number1
    Pages (from-to)1-6
    Number of pages6
    JournalRevenue Law Journal
    Volume25
    Issue number1
    Publication statusPublished - 2015

    Keywords

    • Australia
    • emoluments
    • international law
    • law and legislation
    • pensions

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