shopping_cart

Your shopping cart is empty

  • Home
  • Commissioner’s dscretions: Cases and practical considerations presentations

Commissioner’s dscretions: Cases and practical considerations presentations

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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 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 30 August 2017
Click here to expand/collapse more articles by Harry LAKIS.

 

This was presented at Tenth Annual States’ Taxation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Tax and the Federation

Author(s):  Greg SMITH

Materials from this session:

The future of state taxes post Henry

Author(s):  Neil A WARREN

Materials from this session:

Commissioner’s discretions: Cases and practical considerations

Author(s):  Harry LAKIS

Materials from this session:

Landholder/Land rich duty

Author(s):  Andrew RIDER

Materials from this session:

Exploring the crossover of State/Commonwealth taxes/issues and their impact on payroll tax

Author(s):  Glynn FLAHERTY

Materials from this session:

Landholder/Land rich duty - Workshop

Author(s):  Andrew RIDER

Materials from this session:

Second Commissioner of Taxation address

Author(s):  Bruce QUIGLEY

Materials from this session:

State taxes update

Author(s):  Peter JOHNSON

Materials from this session:

State cases update

Author(s):  Fiona GIUSEPPI

Materials from this session:

Mining and petroleum interests

Author(s):  Michael PEREZ

Materials from this session:

Payroll tax audits - Practictioner and revenue office viewpoints

Author(s):  Greg KENT,  Peter SCOULLER,  David NEILSON

Materials from this session:

Valuation of land: An adviser's perspective

Author(s):  Michael CHURCHILL

Materials from this session:

Payroll tax - Employee share schemes

Author(s):  David Manton

Materials from this session:

Miscellaneous duties issues

Author(s):  Geoff MANN,  R BROWN,  Alinta KEMENY

Materials from this session:

Climate change hot topic

Author(s):  Jinny CHAIMUNGKALANONT

Materials from this session:

Insolvency and phoenix arrangements

Author(s):  Tim MICHAEL

Materials from this session:

Understanding the need to work collaboratively to address fraudulent phoenix behaviour

Author(s):  Grant DARMANIN

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse

 

 

About us

Contact us

State Office Contacts

Connect

About Us | Contact Us | Help | Privacy, Copyright and Disclaimer | Conditions of Use | Sitemap | Social Media

© 1996-2017 The Tax Institute (ABN 45 008 392 372 (PRV14016)) All rights reserved.The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.