Published on 12 Mar 09
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- the extent of the power
- the Financial Management and Accountability Act 1997 and “the good management rule”
- when the exercise of the power is appropriate and when is it not appropriate
- Fleet Street Casuals and other relevant cases
- when may a ruling be ultra vires
- international comparisons.
Note: You can also download the Commissioner's paper here
Bruce has 35 years experience in the Australian Tax Office and was appointed Second Commissioner (Law) in December 2006. Bruce has overall responsibility for the Tax Office’s interpretation of the tax laws and input to the design and implementation of new laws. During his career in the Tax Office, Bruce has had diverse
responsibilities across income tax and indirect taxes. He is considered an international expert in GST and has advised overseas jurisdictions on the implementation of GST regimes. Bruce previously held the position of Deputy Chief Tax Counsel and National Program Manager for the Tax Counsel Network.
Current at 11 March 2009 Current at 01 April 2009
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