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Commissioner’s dscretions: Cases and practical considerations presentations

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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 31 March 2017
Click here to expand/collapse more articles by Harry LAKIS.

 

This was presented at Tenth Annual States’ Taxation Conference .

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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

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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

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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

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