Skip to main content
shopping_cart

Your shopping cart is empty

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:

Author Photo - Bruce Quigley CTA
Bruce Quigley CTA
Bruce Quigley CTA has been Senior Advisor 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 40 years’ experience in tax administration, culminating in seven years serving as Second Commissioner of Taxation, the second most senior position in the ATO. He has extensive experience in providing senior leadership and strategic direction in the fields of taxation compliance, interpretation, policy and law design. Bruce led the ATO team that worked with Treasury and the Office of Parliamentary Counsel in the development of Australia’s Goods and Services Tax legislation and had a leading role in its implementation, particularly in the drafting of Rulings and other interpretative advice. Bruce is highly regarded nationally and internationally for his tax technical ability, including his whole of code understanding of tax systems. Since retiring from the ATO in December 2013, Bruce has undertaken a number of policy, diagnostic and technical assistance missions in a number of countries as a Revenue Advisor for the Fiscal Affairs Department of the International Monetary Fund. Bruce has degrees in accounting and law and has been admitted as a Barrister of the Supreme Court of New South Wales. Current at 11 February 2016 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.

Individual sessions

Justice Hill Memorial Lecture - Statutory interpretation

Author(s):  Murray GLEESON

Materials from this session:










The new R&D tax concession

Author(s):  David GELB,  Paul VAN BERGEN

Materials from this session:










Transfer Pricing: Applying the arm’s length principle in a world without comparables

Author(s):  Marc SIMPSON

Materials from this session:


Long live the goose - Recent cases dealing with tax concession charities

Author(s):  Jennifer BATROUNEY

Materials from this session:

Further details about this event:

 

Copyright Statement