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  Miscellaneous 2008

The battle of wits over privative clauses

Source: The Tax Specialist Journal Article

Published Date: 1 Apr 2008

 
Parliament has attempted to limit judicial review of certain actions by the Commissioner of Taxation to prescribed paths through the privative clause contained in s 177 of the Income Tax Assessment Act 1936 (Cth). However, whilst Parliament has the right to legislate to preclude or limit judicial review, the Courts have the role of interpreting such statute. Over the last 10 years this has resulted in a battle of wits, as the judiciary see the Parliament’s use of privative clauses as placing pressure on the rule of law by abrogating taxpayers’ rights.
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