Focusing on the discretionary power to amend an assessment at any time where the Commissioner is ‘of the opinion there has been fraud or evasion’, this article argues that the increasingly prevalent practice in the Federal Court of summarily dismissing judicial review applications not alleging either of the two jurisdictional errors identified by the plurality in Federal Commissioner of Taxation v Futuris Corporation Ltd is both apocryphal and repugnant to the rule of law. As will be shown, the current practice, together with the serious limitations inhering in the statutory scheme for overturning an excessive assessment, combine to render the tax practically incontestable, in turn reducing confidence in the tax system and striking an unfai...
This article is a companion piece to my previous article published in 2016 in the University of New ...
This article looks at the changing approach that both the Australian High Court and the House of Lor...
In drafting the Constitution, the Framers were conscious about the need to maintain the division of ...
Focusing on the discretionary power to amend an assessment at any time where the Commissioner is “of...
This article demonstrates that decisions by the Commissioner of Taxation to decline to make a privat...
The U.S. Tax Court (Tax Court), which hears the vast majority of litigated federal tax cases, occupi...
Judicial review of the decision of the Australian Taxation Office (‘ATO’) to lift the Accountant’s C...
[Extract] A continuing area of uncertainty has been the circumstances in which a taxpayer may challe...
In our judicial structure, both courts of general jurisdiction and specialized courts are empowered ...
This article aims to evaluate, from an administrative law dimension, the effect and application of t...
The article examines problems of ensuring legal consistency in maintaining the necessary level of g...
[Extract] The roulette wheel of tax litigation has again been spun in the Full Federal Court decisio...
In Plaintiff S157/2002 v Commonwealth (2003) 211 CLR 476, the High Court held that s 75(v) of the Co...
This article is an invited reply to an article in the Minnesota Law Review regarding whether the “re...
There has been growing discontent among tax gatherers and taxpayers alike over the disposition of st...
This article is a companion piece to my previous article published in 2016 in the University of New ...
This article looks at the changing approach that both the Australian High Court and the House of Lor...
In drafting the Constitution, the Framers were conscious about the need to maintain the division of ...
Focusing on the discretionary power to amend an assessment at any time where the Commissioner is “of...
This article demonstrates that decisions by the Commissioner of Taxation to decline to make a privat...
The U.S. Tax Court (Tax Court), which hears the vast majority of litigated federal tax cases, occupi...
Judicial review of the decision of the Australian Taxation Office (‘ATO’) to lift the Accountant’s C...
[Extract] A continuing area of uncertainty has been the circumstances in which a taxpayer may challe...
In our judicial structure, both courts of general jurisdiction and specialized courts are empowered ...
This article aims to evaluate, from an administrative law dimension, the effect and application of t...
The article examines problems of ensuring legal consistency in maintaining the necessary level of g...
[Extract] The roulette wheel of tax litigation has again been spun in the Full Federal Court decisio...
In Plaintiff S157/2002 v Commonwealth (2003) 211 CLR 476, the High Court held that s 75(v) of the Co...
This article is an invited reply to an article in the Minnesota Law Review regarding whether the “re...
There has been growing discontent among tax gatherers and taxpayers alike over the disposition of st...
This article is a companion piece to my previous article published in 2016 in the University of New ...
This article looks at the changing approach that both the Australian High Court and the House of Lor...
In drafting the Constitution, the Framers were conscious about the need to maintain the division of ...