shopping_cart

Your shopping cart is empty

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
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:





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:








Climate change hot topic

Author(s):  Jinny CHAIMUNGKALANONT

Materials from this session:



Further details about this event:

 

Copyright Statement
click to expand/collapse