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  • The Commissioner’s powers of general administration – How far can he go presentation?

The Commissioner’s powers of general administration – How far can he go presentation?

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Published on 12 Mar 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation 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.

Author profile

Bruce Quigley CTA
Bruce Quigley, CTA, has been Senior Adviser with The Tax Institute since April 2015. He assists in the preparation of submissions to the government, Treasury, Board of Tax, Tax Practitioners Board and the Australian Taxation Office (ATO) in relation to various tax and superannuation issues. Bruce has over 45 years’ experience in tax administration, compliance, interpretation, policy and law design, culminating in seven years serving as Second Commissioner of Taxation, the second most senior position in the ATO. Since retiring from the ATO in December 2013, Bruce has undertaken various policy, diagnostic and technical assistance missions in a number of countries as a Revenue Adviser for the Fiscal Affairs Department of the International Monetary Fund. - Current at 03 June 2019
Click here to expand/collapse more articles by Bruce QUIGLEY.

 

This was presented at 24th National Convention 2009 .

Get a 20% discount when you buy all the items from this event.

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The Commissioner’s powers of general administration: How far can he go?

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