Author(s): F. Lister HARRISON QC This paper provides guidelines in establishing protective measures against the ATO's common tactics in contentious cases, which generally are to assess the taxpayers, then tie them up with actions and injunctions, keeping them weak and unable to defend themselves.
Review of the Commissioner of Taxation's decisions
Author(s): Peter BICKFORD This paper deals with judicial review of decisions of the Commissioner of Taxation and his officers in some detail. The paper in particular refers to a number of recent decisions of the Federal Court in this area.
Author(s): Rashelle Seiden Part IVA of the Federal Court of Australia Act 1976 provides for representative proceedings to be commenced in the Federal Court. This paper examines the legislation and associated case law, and addresses issues raised.