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.
Current at 15 February 2012
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