Miscellaneous 2008

Is the High Court's judgment in Deputy Commissioner of Taxation v Richard Walter still good law?

Source: The Tax Specialist Journal Article

Published Date: 1 Apr 2008

 
This article examines whether the High Court’s judgment in Deputy Commissioner of Taxation v Richard Walter is still good law in light of the High Court’s judgment in Plaintiff S157 v the Commonwealth of Australia. It argues that in light of Plaintiff S157, ss 175 and 177 of the Income Tax Assessment Act 1936 (Cth) cannot protect a decision of the Commissioner in which the taxpayer seeks to challenge a decision under s 75(v) of the Constitution on the grounds of jurisdictional error directly in the High Court.
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David Mackay

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