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  Litigation Tax administration

Draft Practice Direction for the Expedited Review of Certain Decisions

Author: The Tax Institute

Published Date: 31 Jan 2014

 

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This submission addresses our main concerns in relation to the draft practice direction. In particular:

  • The draft practice direction should not apply to most tax decisions, by ”tax decision” we mean a decision subject to appeal under Part IVC of the Taxation Administration Act 1953 (TAA). If the draft practice direction is to apply to all tax decisions, amendments to paragraphs 1.3, 2.1 and 2.5 are required to clarify this;
  • There should be flexibility as to the timing of an application for expedited review;
  • The draft practice direction should clarify whether both the applicant and the respondent can apply for expedited review; and
  • The prejudice to the responding party should be a matter the Tribunal considers in determining an application for expedited review.
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Details

  • Published By:The Tax Institute
  • Published On:31 Jan 2014
  • Session Name:Draft Practice Direction for the Expedited Review of Certain Decisions
  • Read Time:10+ minutes

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The Tax Institute
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("TTI")

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