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The Commissioner’s powers of general administration – How far can he go presentation?
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
This was presented at 24th National Convention 2009 .
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Individual sessions
Justice Hill Memorial Lecture - Statutory interpretation
Author(s): Murray GLEESONMaterials from this session:
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The Commissioner’s powers of general administration: How far can he go?
Author(s): Bruce QUIGLEYMaterials from this session:
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Tax treatment of liabilities – The unexplored parallel universe
Author(s): Ken SPENCE, Andrew DE WIJN, Enzo COIAMaterials from this session:
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Foreign income review
Author(s): Richard SHADDICKMaterials from this session:
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Trust busting, tax and the Family Court - Current issues for SME tax advisers
Author(s): Arlene MACDONALDMaterials from this session:
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GST, CGT and stamp duty
Author(s): Peter GREENMaterials from this session:
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Tax consolidation – The finishing touches?
Author(s): Tony STOLAREKMaterials from this session:
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Getting your practice and clients ready for the new tax agents services regime
Author(s): Sue WILLIAMSONMaterials from this session:
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Property trusts – What’s in store for the future
Author(s): Daryl CHOOMaterials from this session:
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Administration of SME trusts
Author(s): Ron JORGENSENMaterials from this session:
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The new R&D tax concession
Author(s): David GELB, Paul VAN BERGENMaterials from this session:
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Building, buying, holding, selling and valuing intangible business assets
Author(s): Andrew O'BRYANMaterials from this session:
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TOFA 3 & 4: Practical implications for non-financial institution taxpayers
Author(s): Neil WARDMaterials from this session:
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AMLCTF – An acronym or a possible jail sentence?
Author(s): David J WILLIAMSMaterials from this session:
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GST and property - Finding paths to certainty or is it an irremediable mess?
Author(s): Gina LAZANAS, Andrew SOMMERMaterials from this session:
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Tax-exempt charities and Prescribed Private Funds and other private charitable foundations
Author(s): John EMERSONMaterials from this session:
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Small business CGT concessions – Some things that may surprise you!
Author(s): Stephen HOLMESMaterials from this session:
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Corporate restructuring: The toolbox and the combinations
Author(s): Joshua CARDWELLMaterials from this session:
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Credit crunch and distressed markets
Author(s): Duncan R C BAXTERMaterials from this session:
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Superannuation: The hot issues
Author(s): Daniel BUTLER, Bryce FIGOTMaterials from this session:
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Transfer Pricing: Applying the arm’s length principle in a world without comparables
Author(s): Marc SIMPSONMaterials from this session:
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Dealing with blended families as part of succession planning
Author(s): Daniel FRY, Reagan GRUENTHALMaterials from this session:
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Long live the goose - Recent cases dealing with tax concession charities
Author(s): Jennifer BATROUNEYMaterials from this session:
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