Published on 29 Jul 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- the distinction between the exercise of a discretion involving a choice, a decision involving opinion, and a determination of fact
- the review of determinations of fact
- the review of discretion involving a choice
- the review of decisions involving satisfaction/opinion
- the nature of the review hearing for each category and by forum.
Harry is a Barrister. After 22 years practising as a solicitor and partner in national law firms, Harry commenced at the Queensland Bar in 2005. His practice includes a particular focus on Australia-wide state taxes and duties, as well as direct and indirect federal taxes. He has been a regular presenter at state and national conferences for The Tax Institute.
- Current at
31 March 2017