Questions (b) + Question (c) is asking for the “Evidence supporting the judge’s decision” which is asking:

| April 14, 2018


 Questions (b) + Question (c) is asking for the “Evidence supporting the judge’s decision” which is asking: what are the actual facts to help the judge to form his opinion i.e. THE OBJECTIVE EVIDENCE aka. what the taxpayer actually did; NOT the legal principles etc. **Need to include the objective evidence that ended up shaping the judge’s decision **Your response should also involve reference and discussions relating to Part 4A general anti-avoidance provisions as per the Income Tax Assessment Act 1936; ITAA 1936) in order to provide a comprehensive answer. **Markers are after: WHAT IS THE THINKING PROCESS OF THE JUDGE – what are the objective evidence that the judges take into account/take into consideration to make up his mind? **This is important because the objective evidence is used by the judges to apply to relevant tax principles/tax provisions/tax laws (i.e. judges need the objective evidence to support their decision)

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