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Administrative review of state taxation decisions paper


Administrative tribunals have an increasingly important role in providing an additional forum for taxpayers seeking review of State revenue decisions and in contributing to the development of the law. This paper explores the role of tribunals in this area including:

  • the jurisdiction of tribunals at present and how it might be expanded
  • the hearing process, focusing on new developments in areas such as mediation, onus of proof, expert evidence etc
  • remedies and the treatment of costs in tribunals
  • trends as to the effectiveness of tribunals
  • the interaction of the tribunal system with the decision making process during the assessment and objection stage.

Author profile

Justice Michael Barker
The Hon. Justice Michael Barker is the President of the WA State Administrative Tribunal (SAT) and a judge of the Supreme Court of WA. As President of the SAT he has determined a wide range of State revenue proceedings. Justice Barker was appointed to the Supreme Court in August 2002 and as President of SAT when it commenced operations in January 2005. Justice Barker has an extensive background in administrative law. He was Chair of the Taskforce that recommended the establishment of the SAT and has been responsible for the establishment of the SAT as a major new decision maker on the State scene. - Current at 07 May 2009


This was presented at Eighth (2008) Annual States' Taxation Conference .

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