Tony Slater QC has retired after decades as a giant of the tax bar. Working both sides of the fiscal divide, he leaves a legacy of excellence few may equal. Long-remembered will be his work on numerous high-profile cases – MBI Properties is my favourite1. In a Tax Institute interview2, Tony recommended 3 things all tax professionals should do. The first reflects the most basic requirement of interpretation – Read the statute, then read it again. It all must start with the text of the L‐A‐W itself. Next, he said, ‘identify the right question’, and ‘get the facts’. When it comes to interpretation, Slater QC is a technocrat of unnerving skill and insight. His last case involved delayed refund interest in a GST context3. iTip – follow Tony and read the statute first!
Gordon Brysland – Tax Counsel Network
See here for the official PDF of interpretationNOW! Episode 27
In this episode:
Writer – Gordon Brysland, Producer – Suna Rizalar.
1 MBI Properties  HCA 49 – Tony raised up our eyes.
2 Rowland A conversation with a legend in tax 7 July 2017.
3 Travelex Limited v FCT  FCA (reserved, Wigney J).