Source: Taxation In Australia Journal Article
Published Date: 1 Oct 2014
In the law which governs standing to institute legal proceedings, a distinction is drawn between personal standing and representative standing. The latter concerns applicants who seek leave for judicial review on the basis that they represent the interests of other identifiable individuals, or that they represent the public interest. In the United Kingdom, there has been a progressive widening of the standing rules in relation to judicial review. This has been most pronounced in relation to representative groups seeking standing and has led to some interesting and novel cases in the tax arena.
This article examines one of those cases, a representative group campaigning against tax havens and tax abuse seeking judicial review of a settlement decision entered into by the revenue authorities in the UK. The article then examines the rules of standing in Australia and poses the question: could such a case happen to the ATO?
Alternative dispute resolution options: how to resolve a tax dispute - Video 16 Mar 2022
Alternative dispute resolution options: how to resolve a tax dispute podcast - Audio 16 Mar 2022
In-house facilitation, test cases and the AAT Small Business Division - Journal 01 Sep 2019
The Australian taxation system: The 2017 great debate - Journal 01 Mar 2018
Is the Commissioner immune from the tort of negligence? - Journal 01 Apr 2017
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.