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Representative proceedings in the Federal Court, test case funding and settlement guidelines for aggressive tax schemes

Published on 13 Jun 00 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Part IVA of the Federal Court of Australia Act 1976 provides for representative proceedings to be commenced in the Federal Court. This paper examines the legislation and associated case law, and addresses issues raised.

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Rashelle Seiden
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This was presented at Challenging the Commissioner .

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Challenging the Commissioner

Author(s):  F. Lister HARRISON QC

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Review of the Commissioner of Taxation's decisions

Author(s):  Peter BICKFORD

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Representative proceedings in the Federal Court

Author(s):  Rashelle Seiden

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