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Commissioner’s dscretions: Cases and practical considerations presentations
Published on 29 Jul 10 by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
- the premise: Review in a tribunal vs a court
- distinction between a fact, choice and satisfaction
- the review of a determination of fact
- the review of a discretion involving a choice
- review of a decision involving satisfaction/opinion
- factors that may exclude the avon downs principle
- the nature of the review hearing
- the review of a discretion by a tribunal
- the review of a discretion by a court.
Author profile
Harry Lakis CTA
Harry was admitted to the Queensland Bar in 2005, after 23 years experience as a solicitor and tax partner in national law firms. At the Bar he continues to practise in revenue law, with a particular focus on transactional taxes. He has experience in all federal taxes including GST and CGT, and in duties, taxes and levies across all Australian state jurisdictions. Harry is briefed by taxpayers and revenue authorities, and has acted and advised on business structures, trusts and finance – in the context of transaction planning as well as mediation and contested disputes. - Current at 26 June 2019
This was presented at Tenth Annual States’ Taxation Conference .
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Individual sessions
Tax and the Federation
Author(s): Greg SMITHMaterials from this session:
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The future of state taxes post Henry
Author(s): Neil A WARRENMaterials from this session:
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Commissioner’s discretions: Cases and practical considerations
Author(s): Harry LAKISMaterials from this session:
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Landholder/Land rich duty
Author(s): Andrew RiderMaterials from this session:
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Exploring the crossover of State/Commonwealth taxes/issues and their impact on payroll tax
Author(s): Glynn FLAHERTYMaterials from this session:
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Landholder/Land rich duty - Workshop
Author(s): Andrew RiderMaterials from this session:
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Second Commissioner of Taxation address
Author(s): Bruce QUIGLEYMaterials from this session:
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State taxes update
Author(s): Peter JOHNSONMaterials from this session:
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State cases update
Author(s): Fiona GIUSEPPIMaterials from this session:
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Mining and petroleum interests
Author(s): Michael PEREZMaterials from this session:
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Payroll tax audits - Practictioner and revenue office viewpoints
Author(s): Greg KENT, Peter SCOULLER, David NEILSONMaterials from this session:
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Valuation of land: An adviser's perspective
Author(s): Michael CHURCHILLMaterials from this session:
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Payroll tax - Employee share schemes
Author(s): David MantonMaterials from this session:
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Miscellaneous duties issues
Author(s): Geoff MANN, R BROWN, Alinta KEMENYMaterials from this session:
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Climate change hot topic
Author(s): Jinny CHAIMUNGKALANONTMaterials from this session:
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Insolvency and phoenix arrangements
Author(s): Tim MICHAELMaterials from this session:
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Understanding the need to work collaboratively to address fraudulent phoenix behaviour
Author(s): Grant DARMANINMaterials from this session:
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